2025-03-31-accounts

Charity Registration Number: 1209340

Teesside Lupus Support Group Financial Statements For the Period Ending

31 March 2025

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

Teesside Lupus Support Group

Financial Statements

Period from 1 May 2024 to 31 March 2025

	Page
Trustees' Annual Report	1
Independent Examiner's Report to the Trustees	4
Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities	13

Teesside Lupus Support Group

Trustees' Annual Report

Period from 1 May 2024 to 31 March 2025

The trustees present their report and the unaudited financial statements of the charity for the period ended 31 March 2025.

Teesside Lupus Support Group was founded in 2015 as a community-based support group dedicated to improving the lives of individuals affected by lupus and other chronic diseases. We were registered as a Charitable Incorporated Organisation in July 2024. Over the years, we have expanded our reach and impact, offering essential services and initiatives that foster well-being, connection, and empowerment among our members.

Objectives and Mission

The objects of the charity are:

a) to promote and protect the physical and mental health of sufferers of lupus in North East England through the provision of support, education and practical advice, and

b) to advance the education of the general public in all areas relating to lupus.

The primary mission of the Teesside Lupus Support Group is to support individuals diagnosed with lupus and related diseases. The group provides information, education, and practical advice to help manage the condition. Additionally, the charity works to educate the general public about lupus, aiming to reduce stigma and increase understanding of the disease.

Activities and Events

In 2024, the Teesside Lupus Support Group planned several events and activities to engage the community and provide support to its members. Some of the key events included:

• Empowering Lives Project: Launched on the 19th of July 2024.

• Family Fun Day: A day filled with activities and educational sessions, that was held on November

• 2, 2024. The event included food and refreshments and a lot of activities and guest speakers on health and wellness. The turnout was great with more than 60 people attending the event.

• Xmas Party: An annual Christmas party to bring together members and their families, was

• scheduled for December 21, 2024. The event took place at the Robert Atkinson Community Centre, Thornaby.

• Health and Well-being Sessions: Regular meetings and one-on-one support sessions to provide

• ongoing assistance to those living with lupus.

Support and Outreach

The Teesside Lupus Support Group offers various channels of support, including face-to-face meetings, outreach programs, and online resources. The charity aims to gather as much information as possible to support its members and provide a sense of community and belonging.

Community Engagement & Social Support

With a growing community of over 450 members on social media and 25 members or more attending our face-to-face meetings every week, we provide a safe and supportive platform for individuals to share experiences, seek advice, and encourage one another through challenges. By facilitating open discussions and sharing valuable resources, we help to reduce isolation and ensure that no one feels alone in their journey with lupus and other chronic diseases.

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Teesside Lupus Support Group

Trustees' Annual Report (continued)

Period from 1 May 2024 to 31 March 2025

Collaborations & Partnerships

We recognise the importance of collaboration in achieving our mission. Through our partnership with MVDA (Middlesbrough Voluntary Development Agency), we receive valuable guidance and assistance in effectively managing our charity, allowing us to sustain and expand our efforts. We also work with other organisations such as Pioneering Care Partnership, the Catalyst, One community link, Refugee Forum, to give the community the support they need.

Volunteer Contributions & Future Goals

Our volunteers play a crucial role in fulfilling our Aims and Objectives, dedicating their time and energy to supporting members and facilitating programs. Their unwavering commitment is deeply appreciated. As we move forward, our focus remains on:

• Expanding outreach efforts to reach more individuals in need.

• Continuing to enhance our programs based on community feedback.

• Strengthening partnerships to ensure sustainable growth.

We would like to express our sincere gratitude to the following funders National Lottery Awards for All, The Teesside Charity, Tees Valley Foundation, Tees Million, Public Health Small Grants and The Catherine Cookson Foundation.

Conclusion

Teesside Lupus Support Group stands as a beacon of hope and support for individuals impacted by lupus and chronic illnesses. By fostering a strong, connected community and providing valuable resources, we strive to enhance lives and build a healthier, more inclusive society.

Financial Review

During the period the charity received restricted grants of £34,517 and incurred expenditure of £17,324 leaving restricted funds of £17,193 to carry forward to the following year.

The charity does not hold any reserves.

Structure, Governance and Management

The charity was registered as a Charitable Incorporated Organisation on 30 July 2024 with charity number 1209340.

Reference and Administrative Details

Registered charity name	Teesside Lupus Support Group
Charity registration number	1209340
Principal office	12 Staindale Road
	Thornaby
	Stockton-On-Tees
	TS17 9BZ

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Teesside Lupus Support Group

Trustees' Annual Report (continued)

Period from 1 May 2024 to 31 March 2025

The Trustees

E P Makaure A Chooramun (Appointed 17 October 2024) K Chouhdry Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

8/05/2025 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

E P Makaure Trustee

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Teesside Lupus Support Group

Independent Examiner's Report to the Trustees of Teesside Lupus Support Group

Period from 1 May 2024 to 31 March 2025

I report to the trustees on my examination of the financial statements of Teesside Lupus Support Group ('the charity') for the period ended 31 March 2025.

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 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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 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 respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

4

Teesside Lupus Support Group

Statement of Financial Activities

Period from 1 May 2024 to 31 March 2025

		Period from 1 May	24 to
		31 Mar 25
		Restricted
		fundsTotal funds
	Note	£	£
Income and endowments
Donations and legacies	4	34,517	34,517
		────────	────────
Total income		34,517	34,517
		════════	════════
Expenditure
Expenditure on charitable activities	5,6	17,324	17,324
		────────	────────
Total expenditure		17,324	17,324
		════════	════════
		────────	────────
Net income and net movement in funds		17,193	17,193
		════════	════════
Reconciliation of funds
Total funds brought forward		–	–
		────────	────────
Total funds carried forward		17,193	17,193
		════════	════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 11 form part of these financial statements.

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Teesside Lupus Support Group

Statement of Financial Position

31 March 2025

		31 Mar 25
	Note	£
Current Assets
Cash at bank and in hand		17,553
Creditors: amounts falling due within one year	10	360
		────────
Net Current Assets		17,193
		────────
Total Assets Less Current Liabilities		17,193
		────────
Net Assets		17,193
		════════
Funds of the Charity
Restricted funds		17,193
		────────
Total charity funds	11	17,193 ════════

These financial statements were approved by the board of trustees and authorised for issue on 08/05/2025 ........................, and are signed on behalf of the board by:

K Chouhdry Trustee

The notes on pages 7 to 11 form part of these financial statements.

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Teesside Lupus Support Group

Notes to the Financial Statements

Period from 1 May 2024 to 31 March 2025

1. General Information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 12 Staindale Road, Thornaby, Stockton-On-Tees, TS17 9BZ.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Period from 1 May 2024 to 31 March 2025

3. Accounting Policies (continued)

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Period from 1 May 2024 to 31 March 2025

Debtors

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

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Donations and Legacies

	Restricted	Total Funds
	Funds	2025
	£	£
Grants
Tees Foundation	2,500	2,500
The National Lottery - Awards For All	19,920	19,920
Tees Million	2,500	2,500
The Teesside Charity	3,597	3,597
Public Health	2,500	2,500
Catherine Cookson Trust	1,000	1,000
Tees Valley Foundation Sofia Trust	2,500	2,500
	────────	────────
	34,517	34,517
	════════	════════

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Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Period from 1 May 2024 to 31 March 2025

5. Expenditure on Charitable Activities by Fund Type

	Restricted	Total Funds
	Funds	2025
	£	£
Cost of charitable activities	16,964	16,964
Support costs	360	360
	────────	────────
	17,324	17,324
	════════	════════

6. Expenditure on Charitable Activities by Activity Type

	Activities
	undertaken		Total funds
	directly Support costs		2025
	£	£	£
Cost of charitable activities	16,964	–	16,964
Governance costs	–	360	360
	────────	────	────────
	16,964	360	17,324
	════════	════	════════

7. Independent Examination Fees

	Period from
	1 May 24 to
	31 Mar 25
	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	360 ════

8. Staff Costs

The average head count of employees during the period was Nil.

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

9. Trustee Remuneration and Expenses

There was no remuneration or expenses received by the trustees during the period.

10. Creditors: amounts falling due within one year

	31	Mar 25
		£
Accountancy accrual		360 ════

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Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Period from 1 May 2024 to 31 March 2025

11. Analysis of Charitable Funds

Restricted funds

Restricted funds
	At			At 31 March
	1 May 2024	Income	Expenditure	2025
	£	£	£	£
Tees Foundation	–	2,500	(1,623)	877
The National Lottery - Awards For All	–	19,920	(8,256)	11,664
Tees Million	–	2,500	(2,381)	119
The Teesside Charity	–	3,597	(3,262)	335
Public Health	–	2,500	(969)	1,531
Catherine Cookson Trust	–	1,000	–	1,000
Tees Valley Foundation Sofia Trust	–	2,500	(833)	1,667
	────	────────	────────	────────
	–	34,517	(17,324)	17,193
	════	════════	════════	════════
Analysis of Net Assets Between Funds
			Restricted	Total Funds
			Funds	2025
			£	£
Current assets			17,553	17,553
Creditors less than 1 year			(360)	(360)
			────────	────────
Net assets			17,193	17,193
			════════	════════

12. Analysis of Net Assets Between Funds

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Teesside Lupus Support Group

Management Information

Period from 1 May 2024 to 31 March 2025

The Following Pages Do Not Form Part of the Financial Statements.

12

Teesside Lupus Support Group

Detailed Statement of Financial Activities

Period from 1 May 2024 to 31 March 2025

	Period from
	1 May 24 to
	31 Mar 25
	£
Income and endowments
Donations and legacies
Tees Foundation	2,500
The National Lottery - Awards For All	19,920
Tees Million	2,500
The Teesside Charity	3,597
Public Health	2,500
Catherine Cookson Trust	1,000
Tees Valley Foundation Sofia Trust	2,500
	────────
	34,517
	────────
	────────
Total income	34,517
	════════
Expenditure
Expenditure on charitable activities
Room Hire	2,709
Marketing & Promotion	1,507
Workshop & Support Material	755
Refreshments	1,151
Insurance	96
Volunteer Expenses	1,320
Sessional workers	4,365
Hot meals expenses	2,484
Travel Expenses	874
Admin services and materials	464
IT Expenses	415
Equipment	727
Contingency	97
	────────
	16,964
	────────
Governance costs
Accountancy fees	360
	────
	────────
Total expenditure	17,324
	════════
	────────
Net income	17,193
	════════

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