REGISTERED COMPANY NUMBER: 02255458 (EDgland and Wales) REGISTERED CHARITY NUMBEIL. 327986 ort of the TrnstKs and Unaudited Financial Statements fo the Year Ended 30 June 2023 for Cbildfli Breakspearfs 19 Park Lane Poynton Stockport Ch&shire SK12 IRD
Cbildfli Contents of the Finsncial StatemeDts for the Year Ended 30 June 2023 Page Report of the Trustees Independent Examinerls Report Statement of Financial Aetivities Balance Sheet 4 to 5 Notes to the Financial Statements Detailed Statement of Financial Activities 10 to 12
Childfii rt of the Tntstees for the Year Ended 30 June 2023 The trustees who ar¢ also dir10[8 of the charity for the PUT of the Companies Act 2006, present their report with the fanCIal statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisiolls of Accounting and Rertill8 by Cbarities". Stat¢tnent of Recommenda Practice applicable to charities preparing their accounts in accordance with the Financial Reporting StatKlard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019). STRucfuRE. GOVERNANCE AND MANAGEMENr Governing document The charity is controlled by its governing documenL a deed of tnLsL and constitutes a limited company. limited by guardntee, as defined by the Companies Act 21K)6. REFERENCE A]YD ADMINISTRATIVE DETAILS Registered Company Dumber 02255458 (England and Wales) Registered Charity number 327986 Registered office 17-19 Park LAn¢ Poynton Stockport Cheshire SK12 IRD Trustees N Clarke S Sefton P Sutherland M Patt¢rson B Sutherland CoDipaDy S¢¢r¢tary B Sutherland Indep¢ndent Examiner Breakspear's 19 Park Lane Poynton Stockp)rt Cheshire SK12 IRD Approved by o of trustees on 6 Octolw 2023 and signed on its khalf by: S Sefton - Trustee Page I
Inde endent Examiner's Re Childlli ort to the Trustees of Independent euminer's report to the trustees of Childfjight ('the Company,) I report to thc ckwity trustees on my exaMinOn of the accounts of tbe Company for the year end¢d 30 June 2023. Responsibilitiu and basis of report As the charkty's trustees of the Company (and also its dirwtors for the purposes of company law) you are reS)nSIble for the preparation of the accounts in accordance with th¢ uIreMellts of the Companies Act 2006 Cth¢ 2006 Act). Having satisfied myself that th¢ a(wunts of the Company are not required fo be audited under Part 16 of the 2006 Act and are eligible foi independent examinatio I rwrt in respect of my examination of your charity's accounts as caled out under Section 145 of the CharRties Act 2011 ('the 2011 Act,). In carying out my examinthon I have followed the Directions given by the Clwity Commission under Section 145{5) Ib) of the 2011 ACL I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me Ca to believe: accounting records w¢r¢ not kept in rwect of the Company &s required by Section 386 of the 2006 ACL or the accounts do not accord with those records; or the accounts do not comply viith the accounting requirements of Section 396 of the 2006 Act other than any ro4uirement that the accounts give a true and fair vi¢w which is not & matter considered as part of an independent examination" or the accounts hav¢ not b¢¢n prepared in accordance with th¢ methods and principl¢s of the Statem¢nt of Recommended Practice for aowunting and reporting by charities (applicable to clwities preparing their a¢counts in accordance with the Financial Reporting Standard applicable An the UK and Republic of Ireland (FRS 102)). I have no conrxrns and hav¢ come across no other matters in nnectiOn 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. Breakspear's 19 Park Lan¢ Poynton Stockport Ch¢shire SK12 IRD 8 October 2023 Page 2
Childfli Statement of Financial Activities for the Year Ended 30 June 2023 2023 Unrestrict 2022 Total funds Notes INCOME AND ENDoW[S FROM Donations and RegleS 79,367 13,108 Other trading activities InVestent income 26,868 8.598 77 Total 108 305 XPENDrruRE OIY Raising funds 11,670 5,424 Charitable aetiviti¢s Santa Flight 8,993 Other 69 708 Total IYET INCOME 87,573 14,916 RECONCILIATION OF FUNDS Totsl funds brought forward 248,349 233,433 TOTAL FUNDS CARRIED FORWARD 248 349 The notes form part of these financial statements Page 3
Childfli Balanee Sheet 30 June 2023 2023 2022 Unrestricted Total fund funds Notes CURRENT ASSETS Prepayments a1 accrued income Cash at bank and in hand 230 336.732 248,749 336,962 248,749 CREDITORS Amounts falling due witbin one year (1.040) (400) NET CURRENf ASSETS 335 922 248 349 TOTAL ASSETS LESS CURRENr LIABILITIES 335,922 248,349 NET ASSETS 335.922 248.349 Unrestricted funds 335 922 233 578 TOTAL FUNDS 335 922 233 578 The ckwitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the y¢ar ended 30 June 2023. The members have not required the company to obtain an audit of its financial statements for the year end¢d 30 June 2023 in accordance with StiQll 476 of the Companies Act 2006. The trustees acknowledge their r¢snsIbl11tieS for (a) ensuring that the charitable company keeps accounling records that comply with S¢¢tions 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which giv¢ a true and fair view of the state of affairs of the charitable company as at the end of fanCIal year and of its Surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes forni part of these financial statements Page 4 continued...
Childfl" BalaDee Sheet- continued 30 June 2023 These fmancial statements bave been prqiared in accordance with the provisions appjithle to charitabl¢ companies subjed to the small companies T¢gime. The financial statements were approved by the Board of Trustees and authoris¢d for issue on 6 October 3 and were signed on its tehalf by: S S¢fton- Trustee The notes fonn part of these financial statements Page 5
Child IYote8 to the Financial Statements for the Year Ended 30 June 2023 ACCOUNTING POLICIES BYdSiS of preparing the finan¢ial statsments Th¢ fu1claI statements of the ckwitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SOIIP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities pr¢paring their ac£ounts in accordance with the Financial R¢wrting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements hav¢ be prepared under th¢ histori cost C4)nv¢ntio Income All income is rewgnised in the Statement of Financial Activities once the ¢harAty has entitlement to the funds, it is probabR¢ that th¢ incrne will be received and the anlount can be measured reliably. Kxpenditure Liabilities are r¢cognised &$ expenditure &s soon &8 thete is a legal or constructive obligation committing the charlty to that expenditure. it is probable that a transfer of economic benefits will be Tequired in settlement and the aOUnt of the obligation can be m¢&sured r¢liably. ExpendAture is a¢wunted for on an accruals b&8is and h&s been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allo¢at¢d to activiti¢s on a b&sis consistent with the use of sources. Grants offered subject to conditions which have not been met at the year end date are noted as a comxnittnent but not as expenditure. Taxation The charity is exempt from corporation tax on its charitable activities. Fund a¢counting UnTestTiCted funds can be used in acKordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular testricted puryoses within tbe objects of the charity. Restrictions arise when specified by the donor or when fidS are raised for partAcular restricted purposes. Further explanation of the Dature and PUryK)se of each fund is included in the notes to the fllwicial statements. Page 6 continued...
Cbildfli Notes to the Financial Statements - continued for the Year Ended 30 June 2023 OTHER TRADING AcfiviTIES 2023 2022 Fundraising activiti¢s 26,868 INVESTMENT INCOME 2023 2022 Deposit account interest 2.(Y70 77 RAISING FUNDS 2023 2022 Funthaising expenditure 5,022 Management ¢08ts 2023 2022 Support costs 781 708 NET INCOMEI(EXPENDrruRE) Net incomel(expenditure) is stated after cbargiDgl(crediting): 2023 2022 Auditors, remuneration 730 620 Page 7 continu¢d...
Notes to the Financial Statements - continued for the Year Ended 30 June 2023 TRUSTEESI REMUNERATION AND BENEFrrs There were no tr$tees, remuneration or other benefits for th¢ year endeAI 30 Jun¢ 2023 nor for the year ended 30 June 2022. Trustees, expenses There were no trustees, exp¢ns¢s paid for the year ended 30 June 2023 nor for the ye4r ended 30 June 2022. CREDITORS: AMOUNfs FALLING DUE wfniIN OIYE YEAR 2023 2022 MOVEMENf IN FUNDS Net movement in fimds At 3016r23 At in122 Unrestricted funds General fund 248,349 87,573 335,922 TOTAL FUNDS 248,349 87,573 335,922 Net mov¢ment in funds. included in the alx)ve are &$ follows: Incoming Resources Movement rcsources expended in funds UDrestrictsd funds General fill 108,305 (20,732) 87,573 TOTAL FUNDS 108 305 Page 8 continued...
ildfii ht Notes to the Finaneial Statements - continued for the Year Ended 30 June 2023 MOVEMKNf IN FUNDS . eontinued CompaTative net movement in funds. included in the above are &8 follows: Incoming Resources Movement resoutc¢s expended in filnds Unrestricted funds General fund 108.305 145 87,573 TOTAL FUNDS 108.305 145 145 A current year 12 llnthS and prior year 12 months combined position is as follows: Nct movement in funds At 3016123 At inn2 Unrestricted funds Gen¢Tal fund 248,349 20,732 335,922 TOTAL FUNDS 248 349 20.732 335,922 10. RELATED PARTY DISCLOSURKS There wer¢ no related paty transactions for the year ended 30 June 2023. Page 9 continued...
Childfli Detailed Statement of Financial Activities for the Year Ended 30 June 2023 2023 2022 INCOME AND ENDOWMENTS Donations and legacies Donations Sponsorship 76,367 3,000 13,108 79.367 13.108 Other trading activiti Fundraising activities 26,868 7,863 Investment income Deposit aOUnt inter¢st 77 Total ineoming resources 108,305 21.048 Other trading activities Fundraising activity exnditU 10.402 5,022 Charitable 2Ctivitie8 Santa flight expenditure 8,819 Support Costs Manggement Advertising 216 288 Inforniation teC1010gY Sundries Web site fees & maintenance 30 388 30 172 418 202 Governance costs Auditors, remun¢ration Lirxnses & subscriptions 730 147 620 877 620 This pag¢ does not forni part of the statutory financial statements Page 10
Childfli Detsiled Statement of Finaneial A tivitie8 for the Year Ended 30 June 2023 2023 2022 Total resources expended Net income 87,573 14,916 Pagell