REGISTERED COMPANY NUMBER: 02255458 (England and Wales) REGISTERED CHARITY NUMBER: 327986 ort of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2024 for Childfli Breakspear's 19 Park Lane Poynton Stockport Cheshire SK12 IRD
Childfli Contents of the Financial Statements for the Year Ended 30 June 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities BAlanee Sheet Notes to the Finanelal Statements 7 to 12 Detailed Statement of Financial Activities 13 to 14
Childfii Re ort of the Trustees for the Year Ended 30 June 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the fu]ancial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢public of Ircland (FRS 102) (effective I January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02255458 (England and Wales) Registered Charity number 327986 Registered oifice 17-19 Park Lane Poynton Stockport Cheshire SK12 IRD Trustees N Clarke S Sefton P Sutherland M Patterson B Sutherland Company Secretary B Sutherland Independent Examiner Breakspear's 19 Park Lan¢ Poynton Stockport Cheshire SK12 IRD Approved by order of the board of trustees on 30 September 2024 and signed on its behalf by: S Sefton - Page I
Inde endent Examiner's Re Childfli ort to the Trustees of Independent examiner's report to the trustees of Childfiight ('the Company,) I report to the charity trustees on my examination of the accounts of th¢ Company for the year ended 30 June 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of th¢ Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company ar¢ not required to be audifrd under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act. Page 2
Inde endent Examiner's Re Childfli ort to the Trnstees of IDdcpcndent examiner's stat¢m¢nt I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act" or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prdctice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. Breakspear's 19 Park Lane Poynton Stockport Cheshire SK12 IRD l October 2024 Page 3
Childfii Statement of Financial Activities for the Year Ended 30 June 2024 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 69,007 79,367 Other trading activities Investment income 28,023 26,868 Total 109,557 108,305 EXPENDITURE ON Raising funds 10,025 11,739 Charitable activities Medical flights Santa Flight Total 2,196 9,828 22,049 8,993 NET INCOME 87,508 87,573 RECONCILIATION OF FUNDS Total funds brought forward 335,922 248,349 TOTAL FUNDS CARRIED FORWARD 423,430 335,922 The notes forni part of these financial statements Page 4
Childfli Balance Sheet 30 June 2024 2024 2023 Unrestricted Total fund funds Notes CURRENT ASSETS Prepayments and accrued income Cash at bank and in hand 500 423 709 230 336 732 424,209 336,962 CREDITORS Amounts falling due within one year (779) (1,040) NET CURRENT ASSETS 423,430 335 922 TOTAL ASSETS LESS CURREF4T LIABILITIES 423,430 335,922 NET ASSETS 423,430 335 922 FUNDS Unrestricted funds 423 430 335 922 TOTAL FUNDS 423,430 335 922 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024. The members hav¢ not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing fmancial statements which give a true and fair view of the state of affairs of the charitable company &8 at the end of each financial 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 fllHncial statements Page 5 continued...
Chlldfli Balance Sheet - continued 30 June 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial ststements were approved by the Board of Trustees and authorised for issue on 15 September 2024 and wer¢ signed on its behalf by: S Sefton - Trustee The notes forn] part of these fmancial statements Page 6
Childfli Notes to the Financial Statements for the Year Ended 30 June 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the Chitable company, which is a public benefit entity under FRS 102, have been prepared in accordanc¢ with the Charities SORP (FRS 102) 'Accounting and Reporting by Chariti¢s: 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) (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 have been prepared under the historical Cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised &8 expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the truste¢s. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued..
Childfli Notes to the Financial Statements - continued for the Year Ended 30 June 2024 OTHER TRADING ACTIVITIES 2024 2023 Fundraising activities 28,023 26,868 INVESTMENT INCOME 2024 2023 Deposit account interest RAISING FUNDS 2024 2023 Fundraising expenditure Investment management costs 2024 2023 Management costs 809 781 Aggregate amounts NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after ¢harging/(crediting): 2024 2023 Auditors, remuneration 780 730 Page 8 continued...
Childfli Notes to the Financial Statements - continued for the Year Ended 30 June 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 79,367 Other trading activities InveSent income 26,868 Total 108 305 EXPENDITURE ON Raising funds 11,739 Charitable activities Santa Flight 8,993 Total 20,732 NET INCOME 87,573 RECONCILIATION OF FUNDS Total funds brought forward 248.349 TOTAL FUNDS CARRIED FORWARD 335 922 Page 9 continued...
Childfli Notes to the Financial Statements - continued for the Year Ended 30 June 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accrued expenses 779. 779 MOVEMENT IIY FUNDS Net movement in funds At 3016124 At 117123 Unrestricted funds General fund 335,922 87,508 423,430 TOTAL FUNDS 335 922 423 430 Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 109,557 (22,049) 87,508 TOTAL FUNDS 109,557 22,049 87,508 Comparatlves for movement In thnds Net movement in funds At 3016123 At 117122 Unrestricted funds General fund 248,349 87,573 335,922 TOTAL FUNDS 248,349 87,573 335,922 Page 10 continued...
Childfii Notes to the Financial Statements - continued for tbe Year Ended 30 June 2024 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming Rcsources Movement resources expended in funds Unrestricted funds General fund 108,305 (20,732) 87,573 TOTAL FUNDS 108,305 20,732) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 3016124 At 117122 Unrestrleted funds General fund 248,349 175,081 423,430 TOTAL FUNDS 248 349 175 081 423 430 A current year 12 months and prior year 12 months combined net movement in funds, included in the above as follows". Incoming Resources Movement resources expended in funds Unrestricted funds General fund 217,862 (42,781) 175,081 TOTAL FUNDS 217,862 42 781) 175,081 Page 11 continued...
Childfli Notes to the Financial Statements - continued for the Year Ended 30 June 2024 10. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 June 2024. Page 12
Childfii Detailed Statement of Financial Activities for the Year Ended 30 June 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Sponsorship 69,007 76,367 69,007 79,367 Other trading activities Fundraising activities 28,023 26,868 Investment ineome Deposit account interest 12,527 Total incoming resources 109,557 108,305 EXPENDITURE Other trading activities Fundraising activity expenditu 8,436 10,402 Charitable activities Santa flight expenditure Medical flights expenditure 9,828 2,196 8,819 12,024 8,819 Support costs Management Advertising 274 216 Information technology Postage and stationery Sundries Web site fees & maintenance 75 54 326 30 388 455 418 This page does not fomi part of the statut()ry financial statements Page 13
Childfli Detailed Statement of Financial Activities for the Year Ended 30 June 2024 2024 2023 Inforniation technology Governance costs Auditors, remuneration Licenses & subscriptions 780 80 730 147 860 877 Total resources expended 22,049 Net ineome This page does not forn] part of the statutory fll]ancial statements Page 14