The Charity Registration Number is :- 504366
Mersey Region Epilepsy Association
Report and Accounts
30 September 2023
Mersey Region Epilepsy Association
Report and accounts for the year ended 30 September 2023
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 5 | |
| Independent Accountant's Report | 6 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 8 | |
| Movements in funds | 9 | |
| Income and Expenditure account | 10 | |
| Balance sheet | 11 | |
| Notes to the accounts | 12 |
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
The Trustees present their Report and Accounts for the year ended 30 September 2023.
Reference and administrative details
The charity name.
The legal name of the charity is:- Mersey Region Epilepsy Association.
The charity is also known by its operating name, Mersey Region Epilepsy Association .
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 504366.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
The principal operating address, telephone number, email and web addresses of the charity are:-
PO Box 1348 Warrington, WA4 9UB Telephone 07795345280
Email Address info@epilepsymersey.org.uk Web address www.epilepsymersey.org.uk
The Trustees in office on the date the report was approved were:-
Guleed Nuh Rashid Adan
Peter Dixon (Treasurer) Simon Sean Keller (Chair) Susannah Jean Keller
The following persons served as Trustees during the year ended 30 September 2023 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
Objects and activities of the charity
2
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
The purposes of the charity as set out in its governing document.
The Association is established for the advancement of education, the furtherance of health and the relief of poverty, distress and sickness for the benefit of epilepsy sufferers in order to provide education, advice and information to sufferers, their relations and the general public in any sphere where particular need is seen by the Association to exist, in addition to other people who in the course of their employment come into contact with epilepsy sufferers and the needs of epilepsy sufferers, in order to remove any stigma and to enable them to live a normal life and take their place in the community.
To provide, maintain and manage directly or by arrangement with any person or organisation, social clubs for the benefit of epilepsy sufferers, their relatives, friends and others interested in their welfare.
The main activities undertaken in relation to those purposes during the year.
The charity now has significant resource due primarily to a number of legacies. The trustees identified that there was local need for a transition nurse to support epilepsy patients and their families when moving between paediatric and adult neurology services. The trustees did not have time to provide the administrative support necessary to support such a post. As a result, discussions with the Roald Dahl Charity and Alder Hey Children's NHS Foundation Trust to provide funds for an Epilepsy Transition Nurse funded by MREA for two years, with a matched funding from the Trust for a further 3 years, and all administration being undertaken by the Roald Dahl Charity took place. These negotiations were successful and the nurse commenced employment in January 2023.
We continue to maintain our online presence. Our website is available to use across multiple platforms, and there is an increased social media presence through our MREA Twitter account.
3
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
The main activities undertaken during the year to further the charity's purpose for the public benefit.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. £45,000 was given in grants to the Roald Dahl Charity to support the administration of the Epilepsy Transition Nurse post highlighted above.
The main achievements and performance of the charity during the year.
The agreement with the Roald Dahl Charity and Alder Hey, as outlined above is now providing a vital service for the people of the region that has recently been lacking.
With a general change in how people access media, there is increased importance of ensuring our online presence reflected the purpose of the charity and was accessible to the public irrespective of the device and software they used. Our extensive website contains a wealth of information and assistance.
The difference the charity's performance during the year has made to the beneficiaries and wider society of the charity.
As advised in the main achievements, additional support has been given to online uses, as well as the provision of grants to Alder Hey and the Roald Dahl Charity. The wider society have been made more aware of the needs of epilepsy sufferers and the support needed.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
There was no change in the trustees during this financial year but appointments are agreed at any AGM via a majoirty vote.
Bankers
HSBC, Stanley Road, Bootle, L20 3DX
4
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
Financial review
The charity's financial position at the end of the year ended 30 September 2023
The financial position of the charity at 30 September 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Total Unrestricted Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2023 £ 8,431 194,899 194,899 194,899 |
2022 £ 26,354 |
|---|---|---|
| 186,468 | ||
| 186,468 | ||
| 186,468 |
5
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
Financial review of the position at the reporting date, 30 September 2023 .
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
Our established policy has always been to have a minimum of twelve months running costs in reserve and over recent years this has meant we have had to cut our cloth appropriately to meet that aim. During this year we still met our expenses from general income but have had a very significant legacy which has put us in a very comfortable situation. Indeed, this will put the Association in a position to look at expanding our services.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
Olivia Higgins
Member of Chartered Certified Accountants
255 Poulton Road Wallasey Merseyside CH44 4BT
6
Mersey Region Epilepsy Association
Trustees' Annual Report for the year ended 30 September 2023
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate
-
to presume that the charity will continue in business;
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on ______2024.
Simon Keller Trustee
7
Mersey Region Epilepsy Association
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 September 2023
I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 22 for the year ended 30 September 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 12.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
8
Mersey Region Epilepsy Association
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
Signed:-
Olivia Higgins - Independent Examiner
Chartered Certified Accountants
255 Poulton Road Wallasey
9
Mersey Region Epilepsy Association
Merseyside CH44 4BT
This report was signed on ______2024
10
Mersey Region Epilepsy Association - Statement of Financial Activities for the year ended 30 September 2023
Statement of Financial Activities for the year ended 30 September 2023
| Current year Unrestricted Funds 2023 £ Income from: Donations & Legacies A1 54,368 Investments A4 607 Total income A 54,975 Expenditure on: Charitable activities B2 46,544 Total expenditure B 46,544 Net income for the year 8,431 Net income after transfers A-B-C 8,431 8,431 Reconciliation of funds:- E Total funds brought forward 186,468 Total funds carried forward 194,899 SORP Ref Net movement in funds |
Current year Restricted Funds 2023 £ - - - - - - - - - - |
Current year Total Funds 2023 £ 54,368 607 54,975 46,544 46,544 8,431 8,431 8,431 186,468 194,899 |
Prior Year Total Funds 2022 £ 28,041 273 |
|---|---|---|---|
| 28,314 | |||
| 1,960 | |||
| 1,960 | |||
| 26,354 | |||
| 26,354 | |||
| 26,354 160,114 |
|||
| 186,468 |
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 12 to 22 form an integral part of these accounts.
11
Mersey Region Epilepsy Association - Statement of Financial Activities for the year ended 30 September 2023
| Income from: Donations & Legacies A1 Investments A4 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds |
Prior Year Unrestricted Funds 2022 £ 28,041 273 28,314 1,960 1,960 26,354 26,354 26,354 160,114 186,468 |
Prior Year Restricted Funds 2022 £ - - - - - - - - - - |
Prior Year Total Funds 2022 £ 28,041 273 28,314 1,960 1,960 26,354 26,354 26,354 160,114 |
|---|---|---|---|
| 186,468 |
All activities derive from continuing operations
The notes attached on pages 12 to 22 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 30 September 2023
Revenue accumulated funds
| Unrestricted Funds 2023 £ Accumulated funds brought forward 186,468 8,431 194,899 Closing revenue funds 194,899 Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 194,899 Total funds 194,899 Recognised gains and losses before transfers |
Restricted Funds 2023 £ - - - - Restricted Funds 2023 £ - - |
Total Funds 2023 £ 186,468 8,431 194,899 194,899 Total Funds 2023 £ 194,899 194,899 |
Last year Total Funds 2022 £ 160,114 26,354 |
|---|---|---|---|
| 186,468 | |||
| 186,468 | |||
| Last Year Total Funds 2022 £ 186,468 |
|||
| 186,468 |
The notes attached on pages 12 to 22 form an integral part of these accounts.
12
Mersey Region Epilepsy Association - Statement of Financial Activities for the year ended 30 September 2023
Mersey Region Epilepsy Association
Income and Expenditure Account for the year ended 30 September 2023 as required by the Companies Act 2006
| Income Income from operations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Total expenditure in the year Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year |
2023 £ 54,368 607 54,975 54,975 45,824 720 46,544 8,431 8,431 8,431 |
2022 £ 28,041 273 |
|---|---|---|
| 28,314 | ||
| 28,314 | ||
| 1,300 660 |
||
| 1,960 | ||
| 26,354 | ||
| 26,354 | ||
| 26,354 | ||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 12 to 22 form an integral part of these accounts.
13
Mersey Region Epilepsy Association - Balance Sheet as at 30 September 2023
| Note SORP Ref Current assets B Cash at bank and in hand B4 Total current assets |
2023 £ 195,499 195,499 |
2022 £ 187,068 187,068 |
2022 £ 187,068 187,068 |
|---|---|---|---|
| Creditors: amounts falling due within one year 5 C1 Net current assets The total net assets of the charity |
(600) 194,899 194,899 |
(600) 186,468 186,468 |
|
| 186,468 |
The total net assets of the charity are funded by the funds of the charity, as follows:-
| Unrestricted Revenue Funds 7 D3 Unrestricted Revaluation Reserve 7 D4 Total charity funds |
194,899 - |
194,899 194,899 |
186,468 - |
186,468 |
|---|---|---|---|---|
| 186,468 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Simon Keller
Trustee Approved by the board of trustees on ______2024
The notes attached on pages 12 to 22 form an integral part of these accounts.
14
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accorda Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recomme Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on o January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in acco all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial s accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preferenc previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done with current best practice.
Going Concern
Under 3.38 and to comply with 3.14, if there are no uncertainties about going concern this MUST be stated. U there are uncertainties details must be given. Enter text here to comply
Suggested normal text (whioch may require modification to meet the circumstances):-
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trad revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain fund Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future period Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the go basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any mat uncertainites about the charity's ability to continue as a going concern.
Risks and future assumptions
The charity is a public benefit entity.
The Association has a duty to ensure that it operates in a manner which takes full account of any risks that m it's governance, operations, financial management and legal obligations as well as taking account of any exte from public perception, economic or legal policy changes. These areas are kept under review and, currently, w identified any areas of significant concern.
We will continue to monitor and review potential risks to the Association on a regular basis
15
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers an carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchan transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contrac entitlement is subject to fulfilling performance related conditions. The income the charity receives is approxim value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without provid value in exchange, and includes donations of money, goods and services freely given without giving equal va exchange.
Income recognition
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial act on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a red liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliab
Income subject to terms and conditions which must be met before the charity is entitled to the resources is no until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Membership subscriptions
The income and any associated Gift Aid or other tax refund from a membership subscription received by the c nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the rig or benefits is recognised as income from charitable activities.
16
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, an amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give r provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect a in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provisio required. These movements are charged or credited to the respective funds and activities to which the provisi
Creditors and provisions
Financial liabilities are initially recognised at transaction price net of any transaction costs..
Cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objective charity.
There are no endowment funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of inco gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Sectio Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively o charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the c therefore included in the relevant costs in the Statement of Financial Activities.
17
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and assets represented by the accumulated fund shall be transferred to some other charitable body or bodies objects to the charity.
4 Trustees' expenses
No trustee expenses were incurred, either in the current or prior year.
| 5 Creditors: amounts falling due within one year Accruals 6 Income and Expenditure account summary At 1 October 2022 Transfers in for the year Prior year adjustments At 1 October 2022 Surplus after tax for the year Gift Aid donations made At 30 September 2023 At 1 October 2022 Current Assets Current Liabilities |
Unrestricted funds £ 187,068 (600) |
Designated funds £ - - |
2023 £ 600 |
|---|---|---|---|
| 600 | |||
| 2023 £ 186,468 - - |
|||
| 186,468 8,431 - |
|||
| 194,899 | |||
| Restricted funds £ - - |
|||
| 186,468 | - | - |
18
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
7 Change in total funds over the year as shown in Note 67 , analysed by individual funds
| Funds brought forward from 2022 Movement in funds in 2023 See Note 8 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 186,468 8,431 Total unrestricted and designated funds 186,468 8,431 Total charity funds 186,468 8,431 Analysis of movements in funds over the year as shown in Note 7 Income Expenditure 2023 2023 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 54,975 (46,544) 54,975 (46,544) |
Funds brought forward from 2022 £ 186,468 |
Movement in funds in 2023 See Note 8 £ 8,431 |
£ - Transfers between funds in 2023 |
|---|---|---|---|
| 186,468 | 8,431 | - | |
| 186,468 | 8,431 | - | |
| Other Gains & Losses 2023 £ - |
|||
| 54,975 | (46,544) | - |
- 8 Analysis of movements in funds over the year as shown in Note 7
19
Mersey Region Epilepsy Association
Notes to the Accounts for the year ended 30 September 2023
- 9 The purposes for which the funds as
Unrestricted and designated funds:-
These funds are held for the meeting the objectives of the chari Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity leg free from all restrictions on their use.
10 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
20
ance with the ended or after 1st ordance with statements in Charities) ce to the y regulations, e to accord
Under 3.39, if
ding ding streams. ds, the oing concern terial
may occur in ernal risks we have not
21
nd work
nge
ct or where ately equal in
ding equal lue in
tivities (SOFA) uction in its ly.
ot recognised
charity in the
ght to services
22
of a past nd when the
d grants, rise to a any increases n is no longer ion relates.
whether in
es of the
e Act 2010 for ome or capital on 256 of the on the specific charity, and is
23
d liabilities, the having similar
2022 £ 600 600
2022 £ 160,114 - - 160,114 26,354 - 186,468
Total Funds £ 187,068 (600) 186,468
24
Funds carried forward to 2024 £ 194,899 194,899 194,899
Movement in funds 2023 £ 8,431 8,431
25
ity, and to 26
Mersey Region Epilepsy Association
Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
11 Donations, Grants and Legacies
| Donations, Grants and Legacies | ||||
|---|---|---|---|---|
| Donations and gifts from individuals In Memory of Lilian Birch 200 Club In Memory of Ann Styles Total donations and gifts from individuals Small donations individually less than £1000 |
Current year Unrestricted Funds 2023 £ 355 51,611 - - |
Current year Restricted Funds 2023 £ - - - - - |
Current year Total Funds 2023 £ 355 51,611 - - 51,966 |
Prior Year Total Funds 2022 £ 1,226 - 3,574 20,650 |
| 51,966 | 25,450 |
Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis
| Prior Year Unrestricted Funds 2022 £ Prior year 25,450 Current year Unrestricted Funds 2023 £ 2,402 Membership subscriptions as donations - Prior Year analysis Prior Year Unrestricted Funds 2022 £ Prior Year 2,591 Membership subscriptions as donations |
Prior Year Unrestricted Funds 2022 £ 25,450 |
Prior Year Restricted Funds 2022 £ - Current year Restricted Funds 2023 £ - Prior Year Restricted Funds 2022 £ - |
Prior Year Total Funds 2022 £ 25,450 Current year Total Funds 2023 £ 2,402 Prior Year Total Funds 2022 £ 2,591 |
Prior Year Total Funds 2022 £ 2,591 |
|---|---|---|---|---|
| Current year Unrestricted Funds 2023 £ 2,402 |
||||
27
Mersey Region Epilepsy Association
Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP 2015
| 12 **13 ** |
Total Donations, Grants and Legacies Current year Unrestricted Funds 2023 £ Total Donations, Grants and Legacies A1 54,368 Prior year Unrestricted Funds 2022 £ Total Donations, Grants and Legacies A1 28,041 Investment income Current year Unrestricted Funds 2023 £ Bank Interest Receivable 607 Total investment income A4 607 Investment income - Prior Year analysis Unrestricted Funds Prior Year 273 Expenditure on charitable activities - Direct spending Current year Current Year Unrestricted Funds 2023 £ 238 Total direct spending B2a 238 Website Costs |
Prior Year Total Funds 2022 £ |
|||
|---|---|---|---|---|---|
| Unrestricted Funds 2023 £ |
Restricted Funds 2023 £ - Restricted Funds 2022 £ - Current year Restricted Funds 2023 £ - - Restricted Funds - Current year Restricted Funds 2023 £ - - |
Current Year Total Funds 2023 £ 54,368 Prior Year Total Funds 2022 £ 28,041 Current year Total Funds 2023 £ 607 607 Total Funds 273 Current year Total Funds 2023 £ 238 238 |
|||
| 54,368 | 28,041 | ||||
| Unrestricted Funds 2022 £ |
Prior Year Total Funds 2022 £ 273 |
||||
| 28,041 | |||||
| Current year Unrestricted Funds 2023 £ 607 |
|||||
| 607 | 273 | ||||
| Unrestricted Funds 273 |
Prior Year Total Funds 2022 £ 983 |
||||
| 238 | 983 |
28
Mersey Region Epilepsy Association
Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP 2015
| Prior Year Total direct spending B2a Website Costs |
Prior Year Unrestricted Funds 2022 £ 983 |
Prior Year Restricted Funds 2022 £ - - |
Prior Year Total Funds 2022 £ 983 |
|---|---|---|---|
| 983 | 983 |
14 Expenditure on charitable activities- Grant funding of activities
| Current Year Total grantmaking costs B2c Current Year Roald Dahl's Marvellous Children's Charity Prior Year Total grantmaking costs B2c Breakdown of Grants made to organisations Grants made to organisations |
Current year Unrestricted Funds 2023 £ 45,000 |
Current year Restricted Funds 2023 £ - - Current year Restricted Funds 2023 £ - Prior Year Restricted Funds 2022 £ - |
Current year Prior Year Total Funds Total Funds 2023 2022 £ £ 45,000 - |
|---|---|---|---|
| 45,000 | 45,000 - |
||
| Current year Unrestricted Funds 2023 £ 45,000 |
Current year Total Funds 2023 £ 45,000 45,000 Prior Year Total Funds 2022 £ - |
||
| 45,000 | |||
| Prior Year Unrestricted Funds 2022 £ |
|||
| - |
29
Mersey Region Epilepsy Association
Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP 2015
| 15 Current year Current year Current Year Unrestricted Funds Restricted Funds 2023 2023 £ £ Administrative overheads 213 - - - 13 - 300 - Financial costs 60 - Support costs before reallocation 586 - Total support costs - Current Year 586 - The basis of allocation of costs between activities is described under accounting policies All the expenditure in the prior year was unrestricted. Administrative overheads Telephone, fax and internet 163 - Postage 68 - Resource costs 17 - 69 - 317 - 317 - The basis of allocation of costs between activities is described under accounting policies Other legal and professional Bank charges Telephone, fax and internet Support costs for charitable activities Postage Bank charges Support costs before reallocation Resource costs Financial costs Total support costs - Prior Year |
Current year Total Funds 2023 £ 213 - 13 300 60 |
Prior Year Total Funds 2022 £ 163 68 17 - 69 |
|---|---|---|
| 586 586 163 68 17 69 |
317 | |
| 317 | ||
| - - - |
||
| 317 317 |
30
Mersey Region Epilepsy Association
Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP 2015
16 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Total Governance costs All the expenditure in the prior year was unrestricted. Prior Year Independent Examiner's fees Total Governance costs 17 Total Charitable expenditure Current Year Total direct spending B2a Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 All the expenditure in the prior year was unrestricted. Prior Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 |
Current year Unrestricted Funds 2023 £ 720 |
Current year Restricted Funds 2023 £ - - Prior Year Restricted Funds 2022 £ - - Current year Restricted Funds 2023 £ - - - - - Prior Year Restricted Funds 2022 £ - - - |
Current year Total Funds 2023 £ 720 720 Prior Year Total Funds 2022 £ 660 660 Current year Total Funds 2023 £ 238 45,000 586 720 46,544 Prior Year Total Funds 2022 £ 983 317 660 |
Prior Year Total Funds 2022 £ 660 |
|---|---|---|---|---|
| 720 | 660 | |||
| Prior Year Unrestricted Funds 2022 £ 660 |
Prior Year Total Funds 2022 £ 983 - 317 660 |
|||
| 660 | ||||
| Current year Unrestricted Funds 2023 £ 238 45,000 586 720 |
||||
| 46,544 | 1,960 | |||
| Prior Year Unrestricted Funds 2022 £ 983 317 660 |
||||
| 1,960 | - | 1,960 |
31