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2024-12-31-accounts

ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FIX RADIO FOUNDATION

CHARITY REGISTRATION No: 1208123

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

FIX RADIO FOUNDATION

CONTENTS

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Page
Legal and Administrative Information 3
Trustees' Report 4 to 5
Independent Examiner's Report on the Accounts 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 12
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FIX RADIO FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

CHARITY NUMBER 1208123 START OF FINANCIAL PERIOD 3rd May 2024 END OF FINANCIAL PERIOD 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 L Timpany (Chair) Rev J Ray S Halliday

GOVERNING DOCUMENT

CIO - FOUNDATION Registered 03 May 2024

OBJECTS

The objects of the CIO (objects) are, for the benefit of the public: (a) the relief of persons in need, by reason of youth, age, ill-health, disability, financial hardship who are working (or have worked) as tradespeople in the construction industry; (b) the advancement of education in particular, but not exclusively, by providing scholarships to support those who wish to enter the construction industry as a tradesperson but lack the financial means to pay for the training required; and (c) the advancement of the mental health of those who are working (or have worked) as tradespeople in the construction industry.

REGISTERED ADDRESS

N201c, Vox Studios 1-45 Durham Street London SE11 5JH

INDEPENDENT EXAMINER

Lomax Pavey Independent Examiners Ltd The Grain Store Appledram Lane South Chichester West Sussex PO20 7EG

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FIX RADIO FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

Structure, governance and management

The charity is established as a charitable incorporated organisation and was registered with the Charity Commission for England and Wales on 3 May 2024. The charity is governed by its constitution which was adopted on registration and has not subsequently been amended. Trustees are appointed by resolution of the trustee board.

Objectives and activities

The objects of the charity are, for the benefit of the public:

The main activities which the charity has undertaken to further its purposes during this period,are as follows:

(a) Developed a website through which tradespeople can access various forms of support including crisis support, community support and counselling;

In making decisions about the activities which the charity has undertaken to further its purposes for the public benefit, the charity trustees have had due regard to the Charity Commission’s public benefit guidance where relevant.

Achievements and performance

Through the activities which the charity has undertaken during the period in question, the charity has been able to directly support 67 different tradespeople in a variety of ways. This includes grants to 3 individual tradespeople, totalling £5,600, including £5k in support funds over the Christmas period.

Financial review

As set out in the accounts which accompany this report, in the period in question the charity raised funds totalling £28,853 and spent £15,561 in connection with its charitable activities. This left the charity with funds totalling £13,291 as at 31 December 2024.

As the charity is newly registered it does not currently have a formal policy for its reserves. This will develop in time as the charity becomes more established. The charity currently has a low base of fixed costs (for example, no employees and no rental commitments). This means that the trustees can manage the charity’s financial position by carefully monitoring expenditure.

At the end of the period in question, the charity did not hold any restricted or designated funds. All funds held are therefore available for the general purposes of the charity.

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FIX RADIO FOUNDATION

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Declaration

The trustees declare that they have approved the trustees’ report above.

Statement of Trustees' Responsibilities

The Charities Act 2011 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 surplus of the charity for that period. In preparing the financial statements the trustees are required to:

i) Select suitable accounting policies and apply them consistently

ii) Make judgements and estimates that are reasonable and prudent

iii) Prepare financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity. 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.

Approved by the Trustees on the 23rd October 2025

Signed on their behalf by Louis Timpany, Chair of Trustees

Signature:

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FIX RADIO FOUNDATION

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees/members of Fix Radio Foundation on my examination of the accounts for the financial period ended 31st December 2024 set out on pages 7 to 12.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:

  2. proper accounting records are kept (in accordance with section 130 of the Act); and

  3. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Lomax Pavey Independent Examiners Ltd The Grain Store Appledram Lane South Chichester West Sussex PO20 7EG

29th October 2025

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FIX RADIO FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Notes
INCOME
Donations and legacies
3a
Investment income
3b
TOTAL INCOME
EXPENDITURE
Charitable activities
4a
Governance costs
4b
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Funds brought forward
Transfers between funds
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
TOTAL
Funds
Funds
2024
£
£
£
28,850
-
28,850
3
-
3
28,853
-
28,853
11,166
-
11,166
4,395
-
4,395
15,561
-
15,561
13,291
-
13,291
-
-
-
-
-
-
13,291
-
13,291

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 9 to 12 form part of these financial statements.

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FIX RADIO FOUNDATION

BALANCE SHEET AS AT 31ST DECEMBER 2024

Fixed Assets
Note
Tangible Assets
2
Current Assets
Debtors and prepayments
8
Cash at bank and in hand
7
Total Current Assets
Creditors:amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors: amounts falling due in more than one year
10
NET ASSETS
Funds of the charity
General funds
Restricted funds
TOTAL FUNDS
Unrestricted
Funds
£
Restricted
Funds
£
31-Dec-24
Total
£
-
-
-
-
-
-
16,633
-
16,633
2,229
-
2,229
18,862
-
18,862
5,571
-
5,571
13,291
-
13,291
13,291
-
13,291
-
-
-
13,291
-
13,291
13,291
-
13,291
-
-
-
13,291
-
13,291

Approved by the Trustees on the 28[th] October 2025

Signed on their behalf by Louis Timpany, Chair of Trustees

Signature:

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FIX RADIO FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when received.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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FIX RADIO FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES (Continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the quoted market value. The Statement of Financial Activities includes net gains and losses arising on revaluation and disposals

Fund Accounting

Funds held by the charity are either:

1. Unrestricted funds

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

2. Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity.

3. Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2. TANGIBLE FIXED ASSETS

The charity held no fixed assets during this financial period.

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FIX RADIO FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

3. INCOME
a) Donations and Legacies
Donations and Legacies
b) Investment Income
Bank Interest
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
28,850
-
28,850
28,850
-
28,850
3
-
3
3
-
3
4. EXPENDITURE
a) Charitable Activities
Crisis Support
Fix Visits
Fix Foundation Christmas grant
b) Governance Costs
Administration Costs
Bank Fees
Insurance
Legal Expenses
Independent Examiner's Fee
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
6,043
-
6,043
123
-
123
5,000
-
5,000
11,166
-
11,166
581
-
581
20
-
20
99
-
99
2,682
-
2,682
1,014
-
1,014
4,395
-
4,395

6. RESTRICTED FUNDS

The charity held no restricted funds during this financial period.

7. CASH AT BANK AND IN HAND

7. CASH AT BANK AND IN HAND
Bank Account
Unrestricted
Restricted
Total
Fund
Fund
2024
£
£
2,229
-
2,229
2,229
-
2,229

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FIX RADIO FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

8. DEBTORS AND PREPAYMENTS

8. DEBTORS AND PREPAYMENTS
Accounts Receivable
Prepayments
Unrestricted
Restricted
Total
Fund
Fund
2024
£
£
£
16,435
-
16,435
197
-
197
16,633
-
16,633

9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accounts Payable
Fix Radio
Independent Examiner's Fee
Unrestricted
Restricted
Total
Fund
Fund
2024
£
£
£
194
-
194
4,363
-
4,363
1,014
-
1,014
5,571
-
5,571

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

There were no Creditors or Accruals falling due in more than one year at the end of this financial year.

11. STAFF COSTS AND NUMBERS

No persons were employed during this or the previous financial period.

12. TRUSTEES AND OTHER RELATED PARTIES

During the financial year ended 31 December 2024, the charity received donations from Fix Radio Ltd totaling £28,407. Trustee Louis Timpany serves as a director of Fix Radio Ltd.

No other transactions took place between the charity and its trustees or any persons connected with them during the financial period, other than reimbursement for items bought on behalf of the charity.

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