Charity No:
NIC 109076
Body Conscious Belfast
Financial Statements
For the Year Ended 31/08/24
Page 1
Body Conscious Belfast
| Information | |
|---|---|
| Trustees | James Banks |
| Kerry McWilliams | |
| Gail McAleese | |
| Deidre Doherty | |
| Address | 71 Botanic Avenue |
| Belfast | |
| BT7 1JL | |
| Accountants | Insight Business Services |
| 53 Bernice Road | |
| Newtownabbey | |
| BT36 4QZ |
Page 2
Body Conscious Belfast
| Page | |
|---|---|
| Trustees' Report | 4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 – 8 |
| Notes to the Financial Statements | 9 – 10 |
Page 3
Body Conscious Belfast
Directors' Report For the Period Ended 31/08/24
The Directors present their report and financial statements for the period ended
31/08/24
Principal activity
The principal activity of the charity is to educate and support people through embodied wellbeing workshops and classes.
Trustees
The trustees who served during the period are as stated below:
James Banks Kerry McWilliams Gail McAleese Deidre Doherty
Structure, Governance and Management
The organisation is a registered charity, established on 18 August 2022.
Board of Trustees
The management committee are also the charity trustees for the purposes of charity law. All trustees give their time voluntarily and receive no benefits from the charity.
Objectives and Activities
The purpose of the charity is to educate and support people through embodied wellbeing workshops and classes.
This is the first annual report for trustees since we became a registered charity on 18th August 2022. The motivation to begin a charity was after a number of discussions about the work and ethos of Body Conscious studio which has been based at 71 Botanic Avenue since 2017. Our primary ethos has always been embodied wellbeing, by offering services, classes and workshops which promote connection to our bodies, through education and training. As a not for profit organisation focused on public wellbeing, we plan to explore funding options to expand the scope of work we carry out with those on low incomes an/or addiction issues.
The trustees aim to meet quarterly to take decisions about the space and spending as a collective, in line with our goals and objectives as a charity. So far our income has been generated from rental of therapy rooms to practitioners in the field of wellness, and we hope in coming years to be successful in applying for grants to expand our scope of work that we offer freely to those in need. We are soon to replace the laminate flooring on the first floor space due to water damage and also, if funds are available, add a partition to enable first floor studio space to used at the same time as the therapy room, with two separate doors. This will assist with day to day running of the space and help to stabilise income going forward. Financial performance was in line with expectations.
This report was approved by the Board on ............................ and signed on its behalf by
Signed ................................. Name: James Banks – Chairperson
Page 4
Body Conscious Belfast
Independent Examiner's Report to the Members of Body Conscious Belfast
Respective responsibilities of Directors and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 65 of the Charities Act
-
follow the procedures laid down in the general Directions given by the
-
Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act
-
state whether 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 Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures i the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
That accounting records were not kept in accordance with section 386 of the Companies Act 2006
-
That the accounts do not accord with those accounting records
-
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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
- That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Derek Browne ACMA Insight Business Services
53 Bernice Road Newtownabbey, BT36 4QZ
Page 5
Body Conscious Belfast
Statement of Financial Activities for the year ended 31/08/24
| Statement of Financial Activities for the year ended 31/08/24 |
Statement of Financial Activities for the year ended 31/08/24 |
Statement of Financial Activities for the year ended 31/08/24 |
Statement of Financial Activities for the year ended 31/08/24 |
|||
|---|---|---|---|---|---|---|
| 2024 Restricted Unrestricted Funds Funds Notes £ £ |
Total | 2023 | ||||
| £ | ||||||
| Incoming Resources Grants 2 Trading activities Interest & other income Total Income |
||||||
| 0.00 0.00 0.00 0.00 |
0.00 9,615.91 0.00 9,615.91 |
0.00 9,615.91 0.00 9,615.91 |
0 12,736 0 |
|||
| 12,736 | ||||||
| Expenditure Charitable Activities Administrative Expenses Total Expenditure |
||||||
| 0.00 0.00 0.00 |
9,478.50 450.00 9,928.50 |
9,478.50 450.00 9,928.50 |
12,063 450 |
|||
| 12,513 | ||||||
| Net Incoming/(Outgoing) Resources | 0.00 | -312.59 | -312.59 | 223 | ||
| Net Movement of Funds in the Period | 0.00 | -312.59 | -312.59 | 223 | ||
There are no recognised gains or losses other than the profit or loss for the above financial yea All activities relate to continuing operations
Page 6
Body Conscious Belfast
| Balance Sheet As at 31/08/24 |
||||||
|---|---|---|---|---|---|---|
| Notes | 2024 £ |
2023 £ |
||||
| Fixed Assets Tangible Assets |
||||||
| 0.00 | 0 | |||||
| Current Assets Debtors 5 Cash at bank and in hand |
||||||
| 0.00 1,303.16 |
0 673 |
|||||
| 1,303.16 | 673 | |||||
| Creditors: amounts falling due within one year 6 |
||||||
| 900.00 | 450 | |||||
| Net Current Assets | 403.16 | 223.00 | ||||
| Total Assets less current liabilities | 403.16 | 223 | ||||
| Creditors: amounts falling due after more than one year Deferred income |
||||||
| 492.75 | 0 | |||||
| Net Assets | -89.59 | 223 | ||||
| Capital and Reserves Restricted Funds Unrestricted Funds Total Funds |
||||||
| 223.00 -312.59 -89.59 |
0 223 |
|||||
| 223 | ||||||
| The directors' statements are shown on the following page which forms part ofthis Balance Sheet |
||||||
Page 7
Body Conscious Belfast
Balance sheet (continued)
Directors' statement for the year ended 31/08/24
For the year ending 31/08/24 the charity was entitled to exemption from audit. No members have required the company to obtain an audit of its accounts for the year in question.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board on ............................... and signed on its behalf by:
Signed ................................. Name .................................
Body Conscious Belfast
Page 8
Notes to the financial statements For the year ended 31/08/24
1. Accounting Policies
1.1 Accounting convention
The financial statements are prepared under the historical cost convention. with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (effective January 2015), and the requirements 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 (FRS 102) (effective January 2015) (Charities SORP 2015 (FRS 102)).
The charity constitutes a public benefit entity as defined by FRS 102
1.2 Incoming resources
The charity accounts are prepared on a going concern basis. Income is received by way of grants and payments for services and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
1.3 Resources Expended
Resources expended are recognised in the year in which they are incurred.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Page 9
Body Conscious Belfast
| Body Conscious Belfast | Body Conscious Belfast | |
|---|---|---|
| Notes to the fnancial statements For the year ended 31/08/24 |
||
31/08/24 |
||
| 2. Grant Income |
||
| 2024 £ 0 |
2023 £ 0 |
|
| Government and other Grants | ||
| 3. Operating gain/(defcit) |
||
| 2024 £ 0 450 |
2023 £ 0 450 |
|
| Operating gain is stated after charging: Depreciation and other amounts written of Accountant's remuneration |
||
| 4. Employees |
||
| 2024 | 2023 | |
| Number of employees The average monthly number of employees (excluding the Directors) during the year were: |
||
| 0 | 0 | |
| 5. Debtors |
||
| 2024 0 0 0 0 |
2023 0 0 0 |
|
| Trade Debtors Other Debtors Prepayments Total Debtors |
||
| 0 | ||
| 6. Creditors: amounts falling due within one year 2024 £ Trade creditors 0 Other Creditors 900 Other taxes and social security costs 0 Accruals and deferred income 0 Total Creditors 900 |
2023 £ 0 450 0 0 |
|
| Trade creditors Other Creditors Other taxes and social security costs Accruals and deferred income Total Creditors |
||
| 450 |
Page 10
Body Conscious Belfast
The following does not form part of the statutory accounts.
Detailed Statement of Financial Activities
For the year ended 31/08/24
| 2024 £ |
2023 £ |
|
|---|---|---|
| Income Grants Generated Income Other Income Total Income |
||
| 0 9,616 0 9,616 |
0 12,736 0 |
|
| 12,736 | ||
| Expenditure Salaries 0 Travel & Expenses 0 Programmes 738 Transport 0 Rent 7,303 Ofce Costs 225 Equipment 0 Heat & Light 735 Maintenance 478 Advertising 0 Insurance 0 Sundry Items 0 Pension 0 Accountancy & consultancy 450 Bank Charges 0 Total Expenditure |
||
| 0 0 2,632 0 8,136 471 0 824 0 0 0 0 0 450 0 |
||
| 9,929 | 12,513 | |
| Surplus/Defcit | - 313 |
223 |
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