Everton Centre Parents & Carers Group Trustees report and financial statements for the year ended 30th September 2024
Everton Centre Parents & Carers Group Contents
| Page | |
|---|---|
| Trustees report | 1 - 2 |
| Independent examiners report | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the accounts | 6 - 8 |
Everton Centre parents and carers group
Trustees Report
for the year ended 30 September 2024
The Trustees present their report and the financial statements for the year ended 30 September 2024. The financial statements comply with the Charities Act 2011, the constitution, and 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 Republic of Ireland (FRS 102) (effective 1 January 2015).
Structure, governance and management
The group is an unincorporated charity.
Trustees
The trustees who served during the year were as follows:
C Hamill, S Jones, B Jeffers, C Green, C Radcliffe, B Madden, B McCaughey, C Baxter, A MacQuillan, J Denvir, A Carr, A Hughes, C Welsh.
Objectives and activities
The objects for which the group is established are:
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To provide a range of activities for clients of the Everton Day Centre.
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To promote access to benefits through information and opportunities for networking.
Achievements and performance
I want to start by acknowledging the new trustees on our board this last year. Eleanor Alexander, Jo and Julie Clarke. Lisa Hamilton and Martine Madden. They have brought youth and energy with them and given us a renewed sense of purpose, particularly after the issues and difficulties experienced by us during the pandemic. That energy and renewed sense of purpose is evident in the fact that we are going to have a Fall Ball on Friday. My hope is that everybody has a good time and if we get a bob or two out of it, so much the better.
This year, three of our trustees have stepped down for family reasons and I want to publicly recognise the contributions made by Anne McQuillan over very many years along with Audrey Hughes and Chris Welsh who had joined us more recently and to thank them sincerely for their work.
I want to acknowledge the generosity, over many years of the Dockers’ Club. In pre-Covid days, they used to host a much-enjoyed pre-Christmas dance for members of Everton. It has not proved possible to restore this, due to lingering concerns about issues of close proximity. But the Dockers very kindly sent us a cheque for £335 out of the blue last November.
There has been one issue this year which we discussed on different occasions – the too-frequent interruptions to the bus service to Everton. I don’t have to tell all here of the importance of this service; there are families who depend entirely on it to bring their loved ones to Everton. I wrote on behalf of the parents& carers to the Trust; the reply indicated a helplessness in the face of diminished
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Everton Centre parents and carers group
resources. I want to take this further and lodge a complaint. So I intend to log any incidents of buses’ unavailability over the next few months. I would ask all here today to do the same so that we will have the evidence needed to back up a complaint.
During the year we raised the issue of difficulties in contacting Everton in the mornings and I’m happy to report that my personal experience indicates a great improvement.
Danske Bank have given us grants on two occasions over the last six years, spent mainly on improvements to the sensory room and to the Clevertouch screen system. They indicated to us this year that they have a new scheme whereby their staff will be encouraged to give voluntary and practical help. There are a number of procedural issues to be ironed out but we are hopeful that this help can be extended to Everton.
I want to finish by thanking all our trustees, new and old who give up part of their precious time to improving the Everton experience for our members and I further want to ask Anna to pass on our thanks to all Everton staff , the men and women who have continued and consolidated the process of restoring normality to Everton and re-establishing the caring, inclusive atmosphere we had come to cherish in pre-Covid times.
Financial review
During the year the group maintained sound financial reserves. This report has been prepared in accordance with the Statement of Recommended PracticeAccounting and Reporting by Charities.
This report was approved by the Board on 4[th] November 2024 and signed on its behalf by
C. Hamill, Chairman
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Everton Centre Parents & Carers Group
Independent examiner's report to the trustees of Everton Centre Parents & Carers Group
I report on the accounts for the group for the year ended 30th September 2024, which are set out on pages 3 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Doherty
For and on behalf of Doherty Associates Ltd Accountants 43 Glenmanus Road Portrush Co. Antrim BT56 8HU
4th November 2024
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Everton Centre Parents & Carers Group
Statement of Financial Activities (Including Summary Income & Expenditure Account) for the year ended 30 September 2024
| Notes Incoming Resources Income resources from generated funds Donations & Fundraising Interest received Total incoming resources Resources expended Costs of generating funds: Costs of charitable activities 3 Costs of governance 3 Total resources expended Net income before transfers Transfer between funds Net incoming resources fund balances brought forward Fund balances carried forward |
Unrestricted Funds 2024 £ 916 9 925 (3,332) (180) (3,512) (2,587) - (2,587) 11,566 8,979 |
Restricted Funds 2024 £ - - - - - - - - - 385 385 |
Year Total 2024 £ 916 9 925 (3,332) (180) (3,512) (2,587) - (2,587) 11,951 9,364 |
Year Total 2023 £ 805 11 |
|---|---|---|---|---|
| 816 | ||||
| (2,153) (180) |
||||
| (2,333) | ||||
| (1,517) | ||||
| - | ||||
| (1,517) 13,468 |
||||
| 11,951 |
All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above.
The notes on pages 6 to 8 form an integral part of these financial statements
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Everton Centre Parents & Carers Group Statement of financial position as at 30 September 2024
| Notes Fixed assets Tangible Assets 5 Current assets Bank/building society balances Creditors: amounts falling due within one year 6 Net current assets Net assets Capital and reserves Unrestricted funds 7 Restricted funds 7 General funds |
7,697 | 2024 £ 1,847 7,517 9,364 8,979 385 9,364 |
9,822 | 2023 £ 2,309 9,642 |
|---|---|---|---|---|
| 180 | 180 | |||
| 11,951 | ||||
| 11,566 385 |
||||
| 11,951 |
Signed by one or two trustees on behalf of all trustees:
4th November 2024
The notes on pages 6 to 8 form an integral part of these financial statements
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Everton Centre Parents & Carers Group Notes to the Accounts for the year ended 30 September 2024
1 Accounting policies
1.1. Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements have been prepared in accordance with 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 Republic of Ireland (FRS102) issued on 16th july 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice as it applies from 1st January 2005
The financial statements are prepared on a going concern basis under historical cost convention, modified to include certain items at fair value. The financial statements are prepared in Sterling which is the functional currency of the charity.
The significant accounting policies appllied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:
Equipment 20% reducing balance
1.3. Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity
Designated funds are unrestricted funds earmarked for the trustees for particular purposes
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
1.4. Resources
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donations are included as income when they are received. No amounts are included in the financial statements for services donated by volunteers.
| 2 | Net incoming resources for the year | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Net incoming resources is stated after charging: | |||
| Depreciation and other amounts written off tangible assets | 462 | 577 |
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Everton Centre Parents & Carers Group Notes to the Accounts for the year ended 30 September 2024
| Unrestricted Funds 2024 £ 3 Total resources expended Costs directly allocated to charitable activities Insurance 278 Repairs & Maintenance 417 Bank charges 37 Activity expenses 2138 Depreciation 462 3332 Governance costs Independent examiner fee 180 3512 |
Restricted Funds 2024 £ - - - - - - |
Year Total 2024 £ 278 417 37 2138 462 3332 180 3512 |
Year Total 2023 £ 279 - 32 1265 577 |
|---|---|---|---|
| 1581 | |||
| 180 | |||
| 2333 |
4 Taxation
No liability to UK tax arises on ordianry activities for the year. The company is a registered charity.
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Everton Centre Parents & Carers Group Notes to the Accounts for the year ended 30 September 2024
5 Tangible fixed assets
| Cost At 1 October 2023 Additions Disposals Depreciation At 1 October 2023 Charge for the year On disposals Net book value At 30 September 2024 At 30 September 2023 Other fixed assets 6 Creditors: amounts falling due within one year Accruals 7 Statement of funds Total reserves at 1st October 2023 Total income for the year Total expenditure for the year Total reserves at 30th September 2024 |
Unrestricted reserve account £ 11,566 925 (3,512) 8,979 |
2024 £ 180 Restricted reserve account £ 385 - - 385 |
Equipment £ 5,212 - - 2,903 462 - 1,847 |
|---|---|---|---|
| 2,309 | |||
| 2023 £ 180 |
|||
| Total £ 11,951 925 (3,512) |
|||
| - 9,364 |
The general reserve represents the free funds of the charity which are not designated for particular purposes.
The restricted reserve is specifically for staff to hold a previously cancelled fundraising event.
| 8 Analysis of net assets between funds Fund balances at 30th September represented by Tangible fixed assets Current assets Current liabilities Total Net assets |
Unrestricted reserve account £ 1,847 7,312 (180) 8,979 |
Restricted reserve account £ - 385 385 |
Total £ 1,847 7,697 (180) |
|---|---|---|---|
| 9,364 |
The general reserve represents the free funds of the charity which are not designated for particular purposes.
The restricted reserve is specifically for staff to hold a previously cancelled fundraising event.
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