Cl]aTity registration number: 101209 Ashes to Gold Charity At)nual Report and Financial Statements for the Year Ended 31 December 2024
Ashes to Gold Charity Contents (continued) Reference and Administrative Details Ttees, Report 2to6 Independent Examinevs Report Statement of Financial Activities to9 Balance Sheet io Notes to the Financial Statements Ilto20
Ashes to Gold Charity Reference and Admillistrative Details Trustees Dr Mark McKinney Mrs Jacqueline McKiDney Mrs Claire Reid Mr Evan Reid Mr MaTk Marki¢wicz Charity Registration Number 101209 Prineip21 Office Unit I l LoughaDhiL Industrial Estate Coleraine BT52 2NR Independent Examiner Thomas Oliver and Associate5 Limited Certified Public Accountants l Moygashel Mills Park DUngaloll Co Tyrone BT717DH Page I
Ashes to Gold Charity Trustees, Report The tsustees present the atllaR report together witb the fman¢ial statements of the charity for the year ended 31 December 2024. Objectives and activities Ob ectives and aims Looking back on 2024, Asbes to Gold saw another year of essential service delivery undertaken wÈth th¢ core aims of raising aspiration, confidence, hope and pUoSe whilst pwbing back the impacts and strongholds of addiction, loneliness and worthl¢ssness. As our con)munities continue to navigate a journey in)nLersed in mole and more technology and "connectivity" often we see the outcome being the opposite where people feel more disconnected than ever and they're anything but a part of "community" and all this coupled with an ever-increasing struggle to access the vastly underfided statutory health and support services. On a regular b&sis our project staff and volunteers encounter both sides of the needs spectnllll, meeting service users who have slipped through the net and find themselves in crisis and also, local h¢alth trust staff seeking help to meet needs that their resources just simply cannot cover. So, we look to a dedicated team of staff and volunteers, some humble but impactfill facilities and some strategic delivery partners and w¢ find a way to help and support. Indeed, the Ashe5 to Gold team will always ty to provide a way fonvard and fit a person to the service or the service to the person! With these factors in mind, the core aim of the Ashes to Gold charity remains to PTovide user led and putposeful activities to individuals in the Causeway Coast and Glens area who want to increase their Confidence, motivation and self-belief whlle learning new skills. Across all our projects we focus on supporting people who have special or additional needs. have become isolafrd or are suffering with mental health issues, are long term unemployed or are navigating a journey through the judk¢ial system. W¢ support our clients by teaching them new skills, providing support with mental well-being and empoweiing them with the confidenc¢ and ability to make sustainable changes to their lives and enjoy their role in community, At our Oasis projec¢ we provide support to people who are strnggling with addictio loneliness, long tenn unemployment and are living with, or recovering from mental health issues, providing imD]ediat¢ support through OUT drop-in and other more focu55ed services and therdpies. At our Oasis centre, anyone who is feeling low, isolated or lacking in confidence can come and meet our friendly staff and volunteers for a chat and a cuppa. We can provide one to one therapeutic sUPPOrt through our team of qualified couns¢llors along with providing plans to help an individual achieve their personal goals and progress from dependency to safe and sustainable independency. A focussed addictions awareness and support group is held on a weekly b&sis and an emergency foodbank is also available five days per week for anyone who finds themselves in food poverty crisis. Ashes to Gold's Grow project focusses on delivering various levels of therdpeutic nature and gardening programs to a diverse range of groups from our COD)munity, including adults with physical and learning disabilities, veterans experiencing anxiety and PTSD, older individuals, community groups from are of bigh disadvantage, and local primary schools seeking enriching outdoor learning exp¢riences. Grow's activities vary depending on the groups needs, encompassing gardenin& horticllltural therapy, food growing and harvesting, cookery lessons and environmental awareness education. Regardless of who visits, our goal is to inspir¢ everyone to embrace the outdoors and experience the benefits of physical activity within a natlal setting. Ashes to Gold's 'Re5tore' workshop is set up to provide DIY training and simple woodworking activities that not only inspire and teach its visitor5 but re-purpose both materials and people! The artivities and support provided can help an individual to gain the confidence and skills required to better ¢ngage in community and step tOWdS employment. As with the Grow projec¢ this facility is serving a diverse set of groups from all sectors of the local community and fiuther afield in some cases. Page 2
Ashes to Gold Charity Trustees, Report (continued) Moorbrook - Fishing and tinle in the great outdoors has been proven to be Useful, if not essentiaL in bringing improved mental well-being and equipping people wkth the skills to manage challenges in mental health. Th¢ aim of the Moorbrook site is to introduce the pastime of fishing along with a variety of other outdoor activities to a much wider comtnuuity audience including children and the elderly and those with physical and mental disabilities with a focus being put on the health and well-being benefits of th¢ various activities on offer. Public benef Ashes to Gold aims to educate, empower and help those who require assistance to integrate back into society, and to support those who find then]selves at an economic or social disadvantage by helping them to gain access to local businesses and s¢rvic¢s for fmancial, training or well-being assistallce. The charity also aims to provide facilities and tutors to - a5SlSt with the educational needs of those who do not have access to learning in numeracy or literature, a5SlSt individuals with mental or physical disabilities to experience life eDbancing opportunities, assist those experiencing long terni unemployment or the elderly who are suffering from financial hardship by giving advice and assistance in areas of debt management and money advice, - provide support to people with mental health issues througb mentOTing and group or one to one counselling. Th¢ trustees confirni that they have complied with the requirements of the Charities Act (Nortb¢rn Ireland) 2008 to have due regard to the public benefit guidance published by the Cliarity CoJnn]ission for Nortbern Ireland. eivements and erformanc During the 2024 year, Ashes to Gold has seen a marked increase in delivery across most of th¢ charity projects and this founded on a solid development of both staff and volunteer stnlcture coupled with development of the necessary planning and compliance procedures associated with this increased delivery, with ail being achieved under the carefill direction of tbe board of tte¢s. The Oasis project contiJ]ued to deliver sttuctured health and well-being proeS to individuals from areas of high depravation and, under the leadeTship of a new lead COUDs¢llor, saw significant development of the counselling servÈce and tb¢ physical environment where delivery takes place with over 1,200 hours of 1-2-1 therapy being delivered by the t¢aD] of volunteer counsellors. tn July 2024 Ashes to Gold O&sis once again gained major support for operating and prograwme costs tEwough DFC (Department for Communities) to provide essential services to the most disadvantaged in ow locaI communities. Also, in collaboration with th¢ landlords of the Ashes to Gold O&sis premises, Colernine 1st Presbyterian Church, some of the Oasis service delivery which includes the w¢ekly drop in and addiction support sessions now takes place in a much more suitable place in the neighbouring building at a sustainable cost to the charity. The need for emergency food and other 'oint of crisis" services stayed steady and we were able to meet most of that need through the generosity of several local churches and funders who either donated non-perishable food, personal hygiene products and pet food or the financial provision to cover emergency needs like electricity credit or food shopping vouchers to purchase essentials such as baby food and nappies. Page 3
Ashes to Gold Charity Trustees, Report (continued) Through support fro]n the ATG Gmup, the Moorbrook project was also subject to significant development after the appointment of a general manager to oversee both the day-to-day operdtions and the growth necessary to achteve some level of sustainability. This resulted in a rapid development of on-site activities and services and a marked incre&se in visitOT footfall from a variety of sources including the local Education Authority and The Scouts. Funding tbrough the Honourable The Irish Society enabled angling to be taugbt to multiple children and youth groups alld fLmding from the VeteraDS Foundation enabled over 200 veterans of the arni¢d forces and their family membeTS to avail of some much-n¢eded well-being retreats that included activity packages and food. All activities and services have at their core, the desire to engage people with nature, regardless of age or background, and to encounter opportunities to go fonvard in a more positive way. Several other smaller fimds were also obtained foT the delivery of community craft and fLm events that proved to be an incredible success with full attendance at all events and some very positive fredback been given. The Moorbrook project was also success1 in being awarded a Green Flag for providing a safe and inclusive space for community engagement and enjoynLenÈ in 2024. Ashes to Gold's GTOW and Restore Workshop projects continued to provide a safe and peaceful space for groups of all ages to engage with nature and enjoy the pastimes of cooking, gardening and woodworking, with guests corning from more than ten different routes of connection and referral to avail of the activities and therapies on offer. As is now commonplace, anxiety, isolation and other mental well-being challenges are on the increase and immeasurable econon]ic difficulties continue to blight the lives of many in our community and often the testimony of Ashes to Gold being a'sanctuty. away from the PTesswe cooker of life 15 heardl This year saw a further two DGS (Defence Garden Scheme) ten-week horticultur therapy PTogrammes delivered to veterans of the arnied forces who were referred as a result of being negatively impacted by their military service with many suffering the effects of ongoing ornplex PTSD (Post Traumatic Stress Disorder) and other emotional, mental and physical challenges. There were many key outcomes from these pro8Tammes but two that stand out were a referral to and CODnection with a specialist veterans addiction service and the prevention of a well planned suicide. The Grow and Restore PTojects also saw ongoing facilitation of a weekly service to adults with a learning disability through the NHSCT Day Opportunities programme. where workplace style activities are undertaken in a workplace Style environmenL encouraging learning and self confidence and prepardtion for employment where appropriate. The early summer also saw a group from the local health trust adult day r¢ntre avail of twice weekly gardening and woodwoTktng activities, with each participant being given the assistance, care, tools and training to fully take part Tegardless of their personal limitations. Ashes to Gold continues to strive to ensur¢ that no one feels difftTent or left out becaus¢ of their mentsl or physical ability by learning about the differing needs and adapting accordingly, examples being workbenches that adapt to a mobility aid or wheelchair user and special frames that enable the safe use of a handsaw by someone with a dexterity issue, all( tbe adaptable benches blend in with the rest of the benches so no on¢ i5 Situated 5¢parat¢ly. Onc¢ again, Ashes to Gold fdS itself responding to significant increases in conununity and social need, with addiction, aDxiety, isolation, s¢lf-harni and suicide all on the rise. Agai key indicators ¢videnring the increase in demand was the number of individuals who we would count as "DiTect Beneficiaries" of the services delivered througb the various projects. Many individuals simply had no Option but to call at our projects and ask for help with energy costs, food, health, mental health or housing as tbey found themselves in crisis in one or more of tbese areas. Another key indicator was the increase in requests from local statutory health and support agencies for structured programs of health interventions including mental health and addictions support. During the 2024 year, in excess of 1,000 people, mainly from local constittlencies, received help and support through the Ashes to Gold charity and we can be confident that many more "indirect beneficiaTies" felt the impact of this support through an emergency need that was met or an improved and more stable environment at home andlor in the workplace. This growth in service delivery was handled comfortably on the ground by the Ashes to Gold project managers with the support of the board of trustees, but all had to invest energy, tin]e and wisdom in managing services and r¢50wces to cop¢ with the increase in deDwid whilst navigating a tight fmancial envirorment. Page 4
Ashes to Gold Charity Trustees, Report (continued) As with pr¢vious years, Ashes to Gold's Project Managers used existing resources well and perfonned brilliantly in recruiting more tned volunt¢¢rs to assist in the increased facilitation of services. Again, Ash¢5 to Gold was playing its part and many lives were being impacted as a result. Struetureg governallee and management Organisalional structhre The governance and management stnLCture of the charity has remained largely unchanged through the 2024 yeaT except for the resignation of Mr Peter Finch who left the b0d in November. The board met r¢gulaTly througb the year and steered the orgaDisation as it carried out the various project activities. Page 5
Ashes to Gold Charity Trustees, Report (continued) ststement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with th¢ United Kingdom Accounting Standards (United Kingdom Generdlly A¢¢ept¢d Accounting Practice) and applicable law and regulations. The law applicable to c]wities requires the trnstees to prepare fmancial statements for each financial yeaT which give a true and fair vi¢w of the stat¢ of affairs of th¢ charity and of th¢ incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trnstees are required to: select suitsble accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgem¢nts and estimates that are reasonable and prudent. state whether applÈcable accounting standards have been followe¢ subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presutne tbat the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuTacy at any time the financial position of the charity and enable them to ensure that the financial statements comply with th¢ Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the constimtion. The trust¢es are also responsible for Safeguarding the assets of the chaTity alld hence for taking reasonable steps for the prevention and det¢ction of fraud and other irregularities. The trteeS are responsible for the rnaintenan¢e and integrity of the corporats and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ual re was approved by the ttijstees of the charity on 20 August 2025 and Signed on its behalf by: r Mark McKiDney Trustee Jacqueline Mc Page 6
Ashes to GoId Charity Independent Examiner's Report to the trustees of Ashes to Gold Charity I report to the triist¢¢s on my examination of the accounts of Ashes to Gold Charity for the year ended 31 December 2024. Responsibilities and basis of report As the charity's trustees of Ashes to Gold Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ir¢land) 2008. It is my responsibility to - examine the accounts under section 65 of the Chartties Act - follow the procedures laid down in th¢ general Directions giv¢n by the Commission und¢r s¢ction 65(9)(b) of the Charities Act - state wheth¢r particular matters have come to my attention Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Con]mission for Nortbern treland under section 65 (9)(b) of the Charities Act. My examination includ¢d the review of tbe accounting records kept by tbe charity and a comparison of the accounts pres¢nted with th05¢ records. It also includ¢d consideration of any unusual items or disclosures in the accounts, and s¢eking explanations from you as charity trustees concerning ally such matters. My role is to stats whether any material matters have come to my attentions giving me cause to believe:. l That accounting records were not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accord with those accounting records 3 That the accounts do not comply with the accounting requirements of the Charities Act 4 That there is fillther inf0mtiOll needed for a proper und¢rstanding of the accounts to be rea¢h¢d. Independent exaDJiner's statemeDt I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above aniL in CODnection with the following Directions of the Charity Commission for Northern Irelan4 I have ft)ulld no matters that require drawing to your attention. A550ciates Limited Certified Public Accountants l Moygashel Mills PaTk Dungannon Co Tyrone BT717DH 20 August 2025 Page 7
Ashes to Gold Charity Statement of Financial Aetivities for the Year Ended 31 December 2024 Unrestricted funds Rutricted funds Total 2024 Note Income and Endowments from: Donations and legacies Investrnent income Other incorne 64,952 4,500 1,673 148,147 213,099 4,500 1.673 Total income 71,125 148,147 219,272 Expenditure on: Charitable activities Other expenditure (108,477) (2,547) (156,510) (264,987) (2,547) Total expenditure (111.024) (156,510) (267,534) Net expenditure Gross transfers between fjjnds (39,899) 89.857 (8,363) (89,857) (48,262) Net movement in fimds 49,958 (98,220) (48,262) Reconei]iation or funds Total fimds brought forward Total fidS carried forward (35,368) 278.705 243.337 19 14,590 Unrestricted funds 180,485 Restricted funds 195,075 Total 2023 Note Income and Endowment5 from: Donations and legacies Investment income Other income 34,637 6,000 7,170 176,783 211,420 6,000 7,170 Total income 47,807 176,783 224,590 Expenditure on: Charitable activities Oth¢r expenditur¢ (103.812) (2,702 (134,718) (238,530) (2.702) Total expendItre (106,514) (134,718) (241.232) Net (expenditure)lincome Gross transfers between funds (58,707) (7,076 42,065 7,076 (16,642) Net movement in fun(15 (65,783) 49,141 (16,642) Reconciliation of funds Total funds brought fonvard 30,415 229.565 259,980 The notes on pages l I to 20 forni an integral part of these fjnancial statements. Page 8
Ashes to Gold Charity Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Unrestricted funds Restricted funds Total 2023 Note Total funds carried forward 19 (35,368 278,706 243,338 All of the charity's activities derive from Continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 19. The notes on pages I I to 20 fonn an integral part of these financial statements. Page 9
Ashes to Gold Charity (Registration number: 101209) Balance Sheet as at 31 December 2024 2024 2023 Note Fixed assets Tangible assets 13 39,289 23,514 Current assets Debtors Cash at bank and in hand 14 15 3,812 188,107 107.385 142,497 191,919 249,882 Creditors= Amounts falling due within one year 1¥4et current as5¢ts 16 (27,053 (15,506) 164,866 234,376 Total assets less current liabilitie$ 204,155 257,890 Creditors: Amounts falling due after more than one year Net assets 17 (9,080) (14,552) 243.338 195,075 Funds of the charity: Restricted income fund5 Restricted funds 180,485 278,706 Unrestricted income funds UDrestricfrd fimds 14,590 (35,368 Total funds 19 195.075 243,338 The financial statements on pages 8 to 20 were approved by the trustees. and authorised for issue on 20 August 2025 theiI behalf by: Dr Mark McKinney Tntee Jacqueline Mc tee The notes on pages l I to 20 forni an integral part of these financial statements. Page 10
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 l Accounting policies ststement of eompliance The fu1¢Ial statements have been prepared in accordance with the second edition of the Chartties Statement of Recommended Practice issued in October 2019, the Financial R¢porting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation Ashes to Gold Charity meets the defmition of a public benefit entity under FRS 102. The accounts (fancial statements) have been prepared under the historical cost conventiotL Witb items reCOlSed at cost or trdnsaction value unless otherwise stated in the relevant note(s) to these accounts. Going concern The trteeS consider that there are no nterial uncertainties about the charity's ability to continue as a going oncern. Incotne and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or ate of a general natur¢ is recognised when the cbarÈty has entitlement to the income, it is probable that the income will be received and the amount can be measured witb sufficient reliabiIity. Donations and legacles Donations and Eegacies are recognised on a receivable basis when receipt is probabl¢ and the amount can be reliably measured. Grants receivable Grants are recognised when the charity has an entidement to the fimds and any conditions linked to the grants have been met. Wbere perforniance conditions are attached to the grdnt and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to b¢ released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amouot Can be measured reliably. All costs are allocated to the applicable expendittwe heading that aggregate similar costs to that category. Where costs cannot be directly attributsd to particular headinJtr they have been allocated on a b&sis consistent with the use of resources, with centrdl stsff costs allocated on the basÈs of time spent and depTe¢iation charges allocated on the portion of the asset'5 use. Other support costs are allocated based on tbe spread of stsff costs. Charilable octivuies Charitable expenditure compTise5 those costs inCUed by the chaTity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to suGh activities and those costs of an indirect nature necessary to support them. Pagell
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) GoverDanee eosts These include the costs attributsble to the charity's compliance with constithtional and statutory requirements, including audiL strategic management and ts1c5 meetings and rein]bursed expenses. Taxation The charity is considered to pass the tests set out in Paragrdph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the clwity Is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I of tbe Corpordtion T&x Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applted exclusively to charitsble pury)oses. Tangible fixed assets Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depr¢¢iation and subsequent accumulated impairnient losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so to write off the cost or Valuatio less any estimated Tesidual value, over their expected usefill economic life as follows.. Trade debtors Trade debtors are amounts due from customers for merchandise sold or service5 perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective int¢rest method. l¢ss provision for impairnjent. A Provision for the impairment of trade debtors is established when there is objedive evidence that the charity will not be able to collect all amounts due according to the original tern]s of the receivables. Cash and Cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid investments tbat are readtly Convertible to a known amowit of cash and are subject to an iDsÉgnificant risk of change in value. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified &5 current liabilities if the does not have an unconditional right, at the end of the r¢porting period, to defer settlement of the credÈtor for at least tsvelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. are recognised initially at the transaction price and subsequently me&sured at amortised cost using the effective interest method. Page 12
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Borrowings Int¢rest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised COSL with the difference between the proce¢d5, net of transaction costs. and the amount due on redemption being reCOlsed as a charg¢ to the Statement of Financial Activities over the period of the relevant bottowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after th¢ reporting date. Fund structure Unrestricted income funds are general funds tbat are available for us¢ at the ttustees discretion in furtberance of the objectives of the charity. Restricted incotne fiJnds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or PUTPOSe. 2 Income from donatlons and legacies Unrestricted funds General Restricted funds Total fuuds Donations and legacies: Donations from individuals Gift aid reclaimed Grdllts, including capital grallts: Grants from other charities 63,276 1,661 14,247 77,523 1,661 15 133,900 133,915 Total for 2024 64,952 148,147 213,099 Total for 2023 34,637 176,783 211,420 3 Investment Income Unrestricted funds General Total funds Other investment income 4,500 4,500 Total for 2024 4,500 4,500 Total for 2023 6,000 6,000 Page 13
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 4 Other income Unrestricted funds General Totsl funds Rental inco]n¢ 480 480 Total for 2024 480 480 Total for 2023 5.760 5,760 5 Expenditure on eharitable activities Unrestricted funds General Restricted funds Total funds Note Staff costs Governance costs 45,466 11,064 38,870 84,336 11.064 Total for 2024 56,530 38.870 95.400 Total for 2023 32,575 26,672 59,247 Total expenditure 6 Other expenditure Unrestricted funds General Total funds Note Depreciation, amortisation and other similar costs 2,547 2,547 Total for 2024 2.547 2.547 Total for 2023 2,702 2,702 Page 14
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 7 Analysis of governance and support costs Governance eosts Unrestricted funds General Total funds Staff costs Pension costs Ind¢pendent examiner fees Examination of the financial statements Legal fees Other governance costs 678 678 3,282 6,904 200 3,282 6,904 200 Total for 2024 11,064 11,064 Total for 2023 15,184 15,184 8 Net incominOtgDlllg resoure Net outgoing resources for the year include: 2024 2023 Depr¢ciation of fixed assets 2,547 2,702 9 Trustees remuneration and expenses No trustees. nor any persons connected with them, have received any remunerdtion from the charty thIng the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 10 Stsff costs The aggregate pa)ToII costs were as follows: 2024 2023 Staff costs during the year were: Wages and salari¢s Pension costs 84,336 678 44,063 402 85,014 44,465 Page 15
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expressed &% full time equivalents was as follows: 2024 2023 Contiibutions to the employee pension schemes for the year totalled £678 (2023 - £402). No employee received emoluments of more than £60,000 during the year 11 Independent examiner's remuneration 2024 2023 Examinthon of the fanCIal statements 3,282 2,100 Page 16
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 12 Taxation The chaTity is a registered charity and is therefore exempt from tsxation. 13 Tangible rued assets Building adaptstions Furniture and Other tangible equipment rued asset Total Cost At l January 2024 Additions 8200 12,550 13,330 29,447 4,993 50,197 18,323 At 31 December 2024 8,200 25,880 34,440 68,520 Depreciation At l January 2024 Charge for the year 6,653 885 20,030 1,663 26,683 2,548 At 31 December 2024 7,538 21,693 29,231 Net book value At 31 December 2024 8,200 18,342 12.747 39.289 At 31 December 2023 8,200 5.897 9,417 23,514 14 Debtors 2024 2023 Trade debtors Prepayments Other debtors 534 2,778 500 4,301 3,084 loo,000 3,812 107,385 15 Casb and cash equivalents 2024 2023 Cash at bank 188,107 142,497 Page 17
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 16 Creditors: amounts falling due within one year 2024 2023 Trade edItorS Other taxation and social security Other Creditors Accruals 5,697 998 17,746 2,612 13,019 485 (i) 2,003 27,053 15,506 17 Creditors: amounts falling due after one year 2024 2023 Bank loans 9,080 14,552 18 Pellsion and other schemes Defmed contribution pension scheme The charity operates a defined contribution pension scheme. The pension cost dwge for th¢ year represents contrtbutions payable by the charity to the scheme and amounted to £Nil (2023 - £Nil). 19 Funds Balance at 31 Deeember 2024 B212nce at I January 2024 Incoming resources Resources expended Transfers Unrestricted funds General (35,368) 71,125 (111,024) 89,857 14,590 Restricted funds 278,705 148,147 (156,510) (89,857) 180.485 Totsi funds 243,337 219,272 (267,534) 195,075 Page 18
Ashcs to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Balance at 31 December 2023 Balance at I January 2023 Incoming resources Resources expended Transfers Unrestricted funds General 30,415 47,807 (106,514) (7,076) 7,076 (35,368) Restricted funds 229,565 176,783 (134,718) 278,706 Total funds 259,980 224,590 (241,232) 243,338 20 Analysis of net assets between funds Unrestrlcted funds General Total funds at 31 December 2024 Tangible fixed assets Current assets Current liabilities Creditors over l year Total net &%sets 39,289 191.919 (27,053) (9,080) 39,289 191,919 (27,053) (9,080) 195,075 195,075 Unrestricted funds General Total funds at 31 December 2023 Tallgible fixed assets Current assets Current liabilities Creditors over l year 23,514 249,882 (15.506) (14,552) 23,514 249,882 (15,506) (14,552) Total net assets 243,338 243,338 21 Analysis of net funds At31 December 2024 At l January 2024 C&sh at bank atul in hand 142.497 142,497 Net debt 142,497 142,497 Page 19
Ashes to Gold Charity Notes to the Finaneial Statements for the Year Ended 31 December 2024 (continued) At31 December 2023 At l January 2023 Cash at baDk and in band 150.690 150,690 Net debt 150,690 150,690 22 Related party transactions There were no related paty trdnsactions in the year. Page 20