Campus Children’s Holidays (Cambridge University) Trustees’ Report and Financial Statements Year ended 30[th ] September 2024
Charity no. 252982
Campus Children’s Holidays (Cambridge University) Year ended 30[th ] September 2024
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Contents
| Legal and administrative information | 3 |
|---|---|
| Trustees | 3 |
| Key Management Team (Executive Committee) | 4 |
| Annual General Meeting Dates | 5 |
| Executive Committee Meetings between Annual General Meetings | 5 |
| Report of the trustees for the year ended 30 September 2024 | 6 |
| Constitution and objects | 6 |
| Organisation | 6 |
| Projects | 6 |
| Financial review | 9 |
| Income | 9 |
| Expenses | 10 |
| Reserves policy | 10 |
| Investment policy | 11 |
| Risk management | 11 |
| Future plans | 11 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes forming part of the financial statements for the year ended 30 September 2024 15 | |
| 1. Principal accounting policies | 15 |
| 2. Volunteers, trustees and related parties remuneration | 16 |
| 3. Tangible fixed assets | 16 |
| 4. Debtors | 17 |
| 5. Prepayments | 17 |
| 6. Creditors | 18 |
| 7. Funds | 18 |
| 8. Income from Trustees and Related Parties | 18 |
Campus Children’s Holidays (Cambridge University) Year ended 30[th ] September 2024
Legal and administrative information
Trustees
During the year 2023 – 2024:
O Gould (Chair) E Bealey (Treasurer) B Qureshi (Secretary) M Petty (Finance) C Howell L Champion M Cowie
At the date of the signing of the accounts:
B Qureshi (Chair) M Cowie (Secretary) E Bealey (Finance) O Adewale (Treasurer) O Gould L Champion M Petty
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Key Management Team (Executive Committee)
During the year 2023 – 2024:
O Gould B Qureshi M Petty L Champion M Cowie E Bealey C Howell B Leech R Pinder A Wright C Pollock M Shield O Adewale L Akrill E Curry N Jenman M Kingsley E Mansfield T Ngoma S Pollitt-Walmsley E Stanton
At the date of the signing of the accounts:
O Gould B Qureshi M Petty L Champion M Cowie E Bealey B Leech R Pinder A Wright C Pollock M Shield O Adewale N Jenman M Kingsley E Mansfield T Ngoma E Stanton C Leonard
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Annual General Meeting Dates
14th October 2023 12th October 2024
Executive Committee Meetings between Annual General Meetings
12th October 2023 27th January 2024 23rd March 2024 20th April 2024 9th June 2024 7th September 2024
Address
Campus Children's Holidays The Gateway 85-101 Sankey Street Warrington Cheshire WA1 1SR
Bankers
CAF Bank Ltd, National Westminster Bank plc, HSBC Bank plc
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Report of the trustees for the year ended 30 September 2024
The trustees present their report along with the financial statements of the charity for the year ended 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set out on pages 14 - 15.
Constitution and objects
Campus Children’s Holidays is a charitable unincorporated association, founded in 1967, and its governing document is its constitution. It is a registered charity, number 252982.
The objects of the charity are to provide or assist in the provision of holidays and holiday activities in the interests of social welfare for children whose conditions of life will thereby be improved and who have need of such holidays by reason of their poverty or social and economic circumstances.
Organisation
The trustees who have served during the year and serve currently are set out on page 4. Trustees are elected at the Annual General Meeting by the Campus membership, which consists of the volunteers on its projects. The board of trustees along with other individuals, who volunteer to assist with the running of the charity (known as the Executive Committee), meet at regular intervals during the year, though there are also subgroup and working group meetings throughout the year, reporting back to the Executive Committee. Trustees communicate frequently between meetings and conduct a large amount of work on an individual basis and in small groups.
The trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Projects
This year, we ran our full range of projects for a greater number of children than before. This continues our trend of building back since COVID. This brought us another week of Hippocampus project and as a result, we managed to take 118 children on our summer projects, up from 105 children the prior year. We also ran successful Young Helper and Winter projects.
The section below summarises what we delivered this year.
Residential Project
This is the largest of our projects. For three weeks over the summer Campus takes around 23 children on a residential holiday for a week at a time. The children are aged between eight and 13, and are divided into groups of four to six children. Each group is looked after by two to three volunteers who ensure their group gets the most out of their holiday.
In 2023-24 we took a total of 68 children, aged from nine to 13 on a residential holiday, across three weeks. The children enjoyed a huge variety of activities, including swimming, visiting the beach, climbing, farmyard trips, pizza-making, BBQs, pamper nights and camp outs.
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Hippocampus Project
Hippocampus is a day project aimed at younger children (6 to 10 years old), or older children (11 to 13 years old) with additional needs which make them more suited to a non-residential project. This is based in Liverpool to allow the children to be returned home each evening. Accordingly, most activities are based in the local area, operating from a local church hall with space for activities.
This year, we ran three weeks of Hippocampus projects, with 50 children benefitting, aged from 6 to 12 years. The children enjoyed a variety of activities in and around Liverpool, including crafts, swimming, going to the beach and to the cinema.
Young Helper Project
The Young Helper Project is designed to train and assess teenagers who showed the responsibility needed to be a volunteer during their time as a child on one of our summer projects. They are aged between 14 and 17. Those who complete this project successfully are invited back onto other projects in the future as a ‘Young Helper’. We usually take around six to eight potential Young Helpers each year. This gives them the chance to develop as a role model to their peers and gain experience of responsibility.
This year the project took place over the Easter bank holiday weekend at a site near Liverpool. The project lasted three days and nine children attended, all of whom were deemed to have passed and were invited to become Young Helpers.
Winter Project
Winter Project runs for up to five days after Christmas and serves as a reunion from Summer for the children and volunteers. Volunteers and children from each week of the summer projects (Residential Project and Hippocampus) are invited to attend the same day for a mix of activities. This project provides continuity for the children, and gives them a chance to meet up again with the friends they made during the summer, as well as giving their parents a break during a busy and sometimes stressful time of year.
This year we ran three days, providing a day of activities for 94 children. The children did a range of activities, including craft activities, swimming and trampolining.
How our activities deliver public benefit
The trustees have had due regard to the guidance published by the Charities Commission in compliance with its duties under Section 4 of the Charities Act 2011.
This guidance sets out two key principles:
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(1) the organisation must have an identifiable benefit; and
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(2) the benefit must be to the public or a section of the public.
Campus strives to provide enjoyable and high-quality holidays to as many children as we are able. We provide holidays to those children who would otherwise not have such an opportunity, by reason of poverty and difficult family circumstances. Where families have more than one child we will take all the children of the relevant ages on holiday where appropriate. This gives them a holiday together whilst also giving their parents or carers a break. Once we have taken a child on a Campus holiday we continue to invite them each year until they are 14, thus providing them with continuity and reliability. We make no requirements of the children’s families and all our holidays are provided entirely free of charge. We make a particular effort to welcome and assist those children with special needs, and endeavour to offer equal opportunities to all children, unless their
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attendance would put them or others at risk. In 2022, 9% of children who attended our projects had an Education, Health and Care Plan (compared to 3% nationally).
We work very closely with Liverpool City Council’s Children’s Services department and have done so for many years. Social workers identify those children who they think would benefit from our holidays and refer these children to us. We also work with Barnardo’s and Early Help, who help us to identify additional children who would benefit from the holidays that we provide.
Of the parents and carers who responded to our 2023 survey:
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100% of parents and carers said they'd like their children to attend Campus in the future
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30% of parents and carers surveyed said their children did not get any other type of break or holiday in 2023
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85% of parents and carers said their children make friends whilst on Campus
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85% of parents and carers said attending campus has increased their children's confidence
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When asked to rate how much their child enjoyed their Campus Holiday out of 10, 69% of parents and carers rated it 10/10, the remaining 31% rated it 9/10.
In 2024, 91% of children who attended summer projects stated that they enjoyed their holiday and 91% expressed a desire to return to future Campus projects.
The trustees consider that for these reasons the charity meets the public benefit requirement.
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Financial review
Income
Campus relies upon grant-making organisations, fundraising events and donations from individuals, groups, companies and Cambridge University colleges for its income.
In 2023/24 total income was £49,606, compared to £19,737 in the previous year.
This year we expanded the capacity of Campus with an additional week of Hippocampus, which alongside three weeks of residential projects brought us up to six weeks of summer projects. The aim was to increase the number of places we could offer in the summer, but this had the side effect of increasing our expenditure.
This year, Campus made an operating profit, resulting in a net gain to our reserves for the first time in two years. This is due to a considerable increase in fundraising, which the team deserves credit for, growing our grant income by over £25,000. While we have been fairly comfortable in our reserves and financial position, it is reassuring to see that we are not running them down unnecessarily. This gives us a chance to think about how we can invest the money in the future.
There are two broad strands to this strategy: we want to increase our steady income by investing our anniversary fund to provide a regular income stream and allow better long-term financial planning. We should also consider how we might invest to bring additional value to our weeks of Campus, either with long term capital, such as replacing the minibus, or simply increasing the allowed spend per child over summer.
The breakdown of our income is as follows (£):
| Income Source | 2023 - 2024 | 2022 - 2023 |
|---|---|---|
| From individuals | £16,050 | £11,693 |
| From trusts and grant-giving bodies | £30,566 | £3,921 |
| Reclaimed tax (Gift Aid) | £0 | £2,824 |
| Other income 1 |
£2,990 | £1,299 |
| Total | £49,606 | £19,737 |
Expenses
Total expenditure this year amounted to £40,611, compared to £36,909 in 2022/23. This reflects our increase in weeks of the Hippocampus project as well as increased attendance at Winter Project and Young Helper Project, together with the effect of inflation.
1 Other income includes bank interest, sale of merchandise (t-shirts) and reconciling figures for the accounts.
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A breakdown of the factors affecting expenditure this year is as follows:
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Spend on Residential Project increased by around £2000. We ran the same number of weeks as last year, with a similar number of children (68 children attended in 2024, compared to 67 in 2023). The majority of this increase was in our food and household expenditure, reflecting the increase in cost of living in the UK.
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Increased weeks of Hippocampus have raised our total spending on the project by £600, suggesting extraordinary value, which should be encouraged. This remains an area which is easier for Campus to grow their value proposition, should enough helpers be found.
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Winter Project - This year we spent almost double, from £866 in 2022, to £1,846 in 2023. Some of this increase is due to more accurate accounting of costs, but we also endeavoured to offer more expensive activities to reflect our desire to reduce our high reserves.
Reserves policy
Campus aims to hold at the start of the financial year (1st October) unrestricted reserves equal to between 80% and 100% of the following year’s forecast total expenditure. Based on ‘normal’ years prior to the COVID pandemic, we would expect annual expenditure of around £55,000. Following the COVID pandemic in 2021/22, we scaled down the number of weeks of project run, as well as the number of children on residential projects, and our expenditure was consistently around the £40,000 mark for the 2 consecutive years. As this lower expenditure now appears to represent a new ‘normal’, Campus could consider reducing the requirement for unrestricted reserves to between 80% and 100% of £45,000, allowing for anticipated spend increases in 2024/25.
If there are any restricted funds that are allocated to operational expenditure on particular projects in the coming year and within the forecast expenditure for those projects then they are considered as unrestricted for the purpose of assessing the above target. This policy is kept under review in order to ensure that the financial risks to which Campus is exposed are mitigated as far as possible.
At the end of the year 2023/24 the amount held in unrestricted free reserves is £84,160. In the previous reporting period 2022/23 we had reduced our unrestricted free reserves by £16,413 to £75,696. This high level originated from fundraising outweighing spend, combined with being unable to run projects over COVID. We have again returned to income outweighing spend. While positive, this raises wider questions about the unrestricted funds.
While we have been fortunate to have these reserves to weather recent challenges stemming from inflation and COVID, it is now acknowledged that this may affect our ability to raise income from donations. We plan to address this by increasing expenditure on projects, or transferring some of that into our endowment fund for higher returns on investment, once that has been achieved.
In addition to the unrestricted reserves, Campus continues to benefit from an endowment fund. This money is held for the purpose of generating income for the charity in the form of interest or, exceptionally, to provide capital for new or additional charitable activities within Campus’ objectives as agreed by the trustees. Use of the endowment fund to provide capital for new projects can only take place if confirmed by the Campus membership by a resolution of a general meeting. During the next financial period, the goal is to use these funds to
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generate more fixed income to Campus and try to reduce our reliance on big, irregular grants.
Investment policy
Campus’ unrestricted reserves should be held in an account (or accounts) that offer free, easy and secure access to the funds. It is considered that a current account (or accounts) offers the best ability to achieve this, in particular due to considerations such as ease of withdrawing cash for projects and ease and security of spending money both online and by cheque. As such the interest rate of such an account is of the lowest importance when choosing an account (or accounts).
Campus’ endowment fund and any other investment funds should be held in such a way to maximise return on the investment relative to the financial loss incurred for needing access to the funds and the risk of that access being needed. The aim of these investments is to provide a steady stream of income to reduce the reliance of our finances on grants. Currently Campus holds no investments.
This will continue to be reviewed annually.
Risk management
The major risks to which the charity is exposed, as identified by the trustees, have been reviewed in the year and systems have been established to mitigate those risks, in particular our insurance and management policies.
The Finance Officer and Treasurer report at least three times a year to the Executive Committee on the financial stability of the charity and all major decisions made are made in light of the risk posed by the charity’s financial situation.
The Trustee Indemnity Insurance Policy is reviewed annually to ensure it is sufficient for the needs of the charity.
Future plans
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Campus is planning to further increase capacity in the Winter, Young Helper, Residential and Hippo projects in 2024-2025, aiming to increase the total number of weeks run over summer by one, and adding a new project which replicates the Hippo project but additionally offers a sleepover.
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Mandates from the Annual General Meeting which are relevant to Campus’s financial performance include working with fundraising on the plan for the 60th Anniversary.
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With a finance lens for 2024-25, Campus is aiming to further streamline how we spend money on projects to simplify coordinator burden.
Approved by the trustees and signed on their behalf by:
Elliot Bealey
Trustee and Finance Officer
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Date: 24/07/2025
Independent examiner’s report to the trustees of Campus Children’s Holidays
I report to the trustees on my examination of the accounts of Campus Children’s Holidays (‘the Charity’) for the year ended 30th September 2024.
Responsibilities and basis of the report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 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 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:
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Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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The accounts do not accord with those records.
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.
Signed: Andrew J Scott
Name: ANDREW J SCOTT
Relevant professional qualification or membership of professional bodies (if any): CGMA
Address: 3 Elder Road, Bisley, Woking GU24 9HB
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Statement of Financial Activities 2023_2024 Anniversary R•sldontial Unr•8trtcted Year to fund fund fund¥ 30 S•p 24 2022_2023 Anniversary R•sldontial Unrnstrtcted Year to fvnd fund fund¥ 30 S•p 23 Fund• brought forwthrd 71,447 75,209 146,656 71,447 92,382 163,829 INCOMING RESOURCES Donations and Legacies Income from Charit8t)18 Actwrt18S Income from oth8r tradiiig aclivilies Incomè from sale of marchandiso Investmont Income Other Iiicom8 Total Incomln 46,616 46,616 18,438 18,438 130 2,463 397 130 2.463 397 227 1,072 227 1.072 r••ourc•• RESOURCE EXPENDED Costs ol raising funds Cost of running fundraising ovonts Exp8ndittsr8 on Ch8rit8b18 AcliwIs Residential Proi8cI Hippocampus Proioct Young Helper Project Winter Project Activity Boxgs Minibus hire and mainten8nce other Depreciatson Insurance Administration, volunteers and other Total Ex ndltur• 19,934 5,539 2,017 1,846 19,934 5.539 2.017 1.848 18,056 4,976 2,058 18.056 4,976 2,058 5,727 5.727 4,519 4,519 496 2,257 2,797 496 2,966 2972 2.257 2,797 40.811 8.995 2.972 8,995 8,995 117.173 117.1731 117,1731 117,1731 Net Ineomelloutgolngl resourte# Transfers b8tween funds Net movement in fund¥ 8,995 8,995 117,1731 117,1731 Funds brou ht forward Fund¥ carried forward 71.447 71.447 76.209 84.203 146.666 155.650 71.447 71.447 92.382 75.209 163.829 146.656 Campus Children's Holidays (Cambridge University) Year ended 30" September 2024 13
Balance Sheet Balance sheet As at 30 Sep 24 As at 30 Sep 23 Fixed assets Minibus Bouncy castle 23,754 1,487 25.241 23,754 1,487 25.241 Accumulated depreciation Nel book value of fixed assets (25,241) (24,746) 495 Current assets Cash Debtors Prepayments 149.445 7,955 1,223 158,622 139.473 9,385 1,148 150.0 Provisions Creditors Net current assets (2,972) (3.846) 155,650 146,160 NET ASSETS 155,650 146,656 REPRESENTED BY Restrided funds Unrestncted funds RESERVES 84.203 84,203 75,209 75,209 Anniversary fund Endowmenls TOTAL FUNDS 71,447 71,447 71.447 155.650 71,447 146,656 Campus Children's Holidays (Cambridge University} Year ended 30" September 2024 14
Notes forming part of the financial statements for the year ended 30 September 2024
1. Principal accounting policies
Campus Children’s Holidays is a public benefit entity under FRS 102. The Financial Statements have been prepared in accordance with the applicable accounting standards, the Charities Act 2011 and the Charity Commission’s revised Statement of Recommended Practice issued in Charities SORP 2019 (FRS 102). The Financial Statements have been prepared under the historical cost convention.
a) Accounting convention
The financial statements are prepared under the historical cost convention, and in preparing the financial statements the charity follows best practice as laid down in FRS 102.
b) Funds
General purpose funds represent those funds of Campus Children’s Holidays that are not subject to any restrictions regarding their use and which are available for application to the general purposes of Campus Children’s Holidays. Funds designated for a particular purpose by Campus Children’s Holidays are also unrestricted.
The financial statements include all transactions, assets and liabilities for which Campus Children’s Holidays are responsible in law.
- c) Voluntary income and capital sources
Collections are recognised when received by or on behalf of Campus Children’s Holidays. Planned giving receivable under Gift Aid etc. is recognised only when received. Income Tax recoverable on covenants or Gift Aid donations is recognised when the income is probable.
Grants and legacies Campus Children’s Holidays are accounted for as soon as Campus Children’s Holidays is notified of its legal entitlement and the amount due. Receipts from fundraising events are accounted for gross.
d) Resources expended
Expenditure is included on an accruals basis.
“Administration, volunteers and other” costs comprise expenses such as postage, telephone calls, and transport for project site assessment visits. The charity has no salary or wage expense.
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e) Tangible fixed assets and depreciation
Fixed assets are depreciated on a straight-line basis. A useful life of five years is assumed for motor vehicles and three years for other equipment. Assets are depreciated for a full year in the year of acquisition, and are not depreciated in the year of disposal.
f) Debtors
Trade and other debtors are recognised in the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.
g) Creditors and Provisions
Creditors and provisions are recognised where the charity has a recent 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.
h) Current Assets
Amounts owing to Campus Children’s Holidays at 30 September in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove non-collectible.
i) Cash and bank
Cash at bank and cash in hand is recognised based on the bank statement balances at 30 September.
The previous year’s accounts represented the sum of account balances as £207 less than acknowledged by bank statements and total cash, this has been reflected by adding reconciling figures to the Income for the year, and appears as ‘Other income’. The rest of this figure is explained as refunds received through the year.
2. Volunteers, trustees and related parties remuneration
Volunteers, trustees and key management personnel received no remuneration or expenses during this year or the previous year. There are no employees. No amounts were paid to third parties for trustees. Related party donations are described in note 8.
3. Tangible fixed assets
A minibus and bouncy castle are carried in the fixed assets fund.
The minibus was purchased in 2017/18 when the previous minibus was scrapped. In the 2021/22 period, we retired our old bouncy castle and purchased a new one.
In 2023/24 the bouncy castle was the only asset subject to depreciation. All our assets are now fully depreciated.
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4. Debtors
| 4. Debtors | |||
|---|---|---|---|
| 2023/24 | 2022/23 | ||
| Accrued income | £7,956 | £9,385 |
This sum reflects a refund owed from summer, together with Gift Aid and a promised donation.
This also includes the deposit paid for the 2025 Young Helper Project site.
5. Prepayments
In this reporting period the amount of prepayments has stayed largely unchanged.
We have additionally ensured our Vehicle Insurance prepayment refers only to the Campus minibus, rather than seasonal rentals.
| minibus, rather than seasonal rentals. | ||
|---|---|---|
| 2023/24 | 2022/23 | |
| Public Liability Insurance | £191 | £189 |
| Vehicle Insurance | £778 | £748 |
| Trustee Indemnity Insurance | £246 | £203 |
| Data Protection (Information Commission) |
£8 | £8 |
| Total Prepayments | £1,223 | £1,148 |
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6. Creditors
| 6. Creditors | ||
|---|---|---|
| 2023/23 | 2022/23 | |
| Other creditors and accruals |
£2,972 | £3,846 |
Campus aims to settle with all creditors within one year. The majority of this sum reflects unpaid accruals from 2021 - 23, with only £32 from the current financial year. Historic accruals have been largely dealt with, and we anticipate this sum will drop.
7. Funds
Unrestricted funds comprise those funds that the trustees are free to use in accordance with the charitable objects.
Restricted funds are funds which have been given for particular purposes and projects within the charitable objects of the charity. The Restricted Residential fund consists of all donations from grant giving bodies and other organisations including colleges, where the proposal or application to them was specific about the use being for the Residential Project 2024. During the 2023/24 period there were no funds in the Restricted Residential fund.
The Anniversary Fund is an expendable endowment fund. This fund is held for the purpose of generating income for the charity, but the trustees have the power to convert all or part of the fund into income funds that can be spent under certain conditions. The fund was established in 2006-07 and no withdrawals have yet been made. Given Campus’s higher level of reserves in recent years, £20,000 was added to the endowment fund in the 2021/22 period.
The trustees have approved the following conditions on the fund:
The Anniversary Fund, shall be used:
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(a) to provide predictable unrestricted income to Campus in the form of interest;
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(b) exceptionally, to provide capital for new or additional charitable activities within Campus’ objects as agreed by the trustees, such use only taking place if confirmed by the Campus membership by a resolution of a general meeting.
8. Income from Trustees and Related Parties
| 2023/24 | 2022/23 | |
|---|---|---|
| Donated | £180 | £220 |
One trustee or key management personnel made donations to the charity in 2023/24, totalling £180.
All trustees, key personnel and volunteers give of their time freely. No trustees or Key Management Personnel received expenses or remuneration. No amounts were paid to third parties for trustees or Key Members.
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