Carefree (Northants) - Charities report - 20.1.6
Carefree (Northants) - Charities report - 20.1.6
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements For The Year Ended 31 July 2019 |
| for |
| Carefree (Northants) |
| Carefree (Northants) |
| Contents of the Financial Statements |
| For The Year Ended 31 July 2019 |
| Page |
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 to 6 |
| Notes to the Financial Statements | 7 to 10 |
| Carefree (Northants) |
| Report of the Trustees |
| For The Year Ended 31 July 2019 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with |
| the financial statements of the charity for the year ended 31 July 2019. The trustees have adopted the provisions of |
| Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their |
| accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) |
| (effective 1 January 2015). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and aims |
| The charity has been created for public benefit by enhancing the lives of and providing relief for people with learning |
| disabilities, their families and carers in particular, by providing advocacy services to secure services in the support of |
| respite and other forms of care, leisure opportunities and by promoting public awareness of the needs of such people. |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| There were no fundraising charitable activities this year, however our Advocacy Service provided support to many |
| families to secure their social care packages. |
| Fundraising activities |
| During the year the Charity received donations totalling £3,416 (2018:1,145). No fundraising activities were undertaken. |
| Stringent control of costs again have ensured we retain a healthy bank balance at the year end, thus ensuring the |
| charity's viability into the future. |
| FUTURE PLANS |
| After careful consideration the Trustees have decided to close the Charity and this process will be completed during the |
| next financial year. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by |
| guarantee, as defined by the Companies Act 2006. |
| Organisational structure |
| The number of trustees must always equal the number of members and all trustees must be a member. The minimum |
| number of trustees is two and there is no maximum number of trustees. |
| Trustees are appointed for a fixed term which is currently between 2 and 4 years. At the conclusion of term of office , a |
| trustee who is willing to continue may, if the Board think fit be re-appointed for a further term. |
| The Board shall determine how frequently they shall meet but shall convene meetings at least once every three months. |
| The Board may establish committees constituting those persons that the Board decide and delegate to any committee |
| any of its powers. |
| The Board may also establish working parties consisting of those persons whom the Board decide. Working parties may |
| not take decisions on behalf of the Board but may make recommendations to the Board. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Carefree (Northants) |
| Report of the Trustees |
| For The Year Ended 31 July 2019 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Independent examiner |
| J T G Harris |
| Chartered Accountant |
| Harris & Clarke LLP |
| Northampton |
| NORTHAMPTONSHIRE |
| NN1 5AN |
| This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating |
| to small companies. |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Carefree (Northants) |
| Independent examiner's report to the trustees of Carefree (Northants) ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2019. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for |
| the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act |
| and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried |
| out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the |
| Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the |
| examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. |
| I have no concerns and have come across no other matters in connection with the examination to which attention should |
| be drawn in this report in order to enable a proper understanding of the accounts to be reached |
| J T G Harris |
| Chartered Accountant |
| Harris & Clarke LLP |
| 7 Billing Road |
| Northampton |
| NORTHAMPTONSHIRE |
| NN1 5AN |
| 23 July 2020 |
| Carefree (Northants) |
| Statement of Financial Activities |
| For The Year Ended 31 July 2019 |
| 2019 | 2018 |
| Unrestricted fund |
Total funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 18,812 |
| Carefree (Northants) (Registered number: 07321874) |
| Balance Sheet |
| At 31 July 2019 |
| 2019 | 2018 |
| Unrestricted fund |
Total funds |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 8 |
| Unrestricted funds: |
| General fund | 842 | 18,812 |
| TOTAL FUNDS | 18,812 |
| Carefree (Northants) (Registered number: 07321874) |
| Balance Sheet - continued |
| At 31 July 2019 |
| The charitable company is entitled to exemption from audit under |
| Section 477 of the Companies Act 2006 for the year ended 31 July 2019. |
| The members have not required the company to obtain an audit of its financial statements for the year ended |
| 31 July 2019 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| These financial statements have been prepared in accordance with the |
| provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees on |
| Carefree (Northants) |
| Notes to the Financial Statements |
| For The Year Ended 31 July 2019 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been |
| prepared in accordance with the Charities SORP (FRS 102) '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)', Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it |
| is probable that the income will be received and the amount can be measured reliably. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the |
| charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and |
| the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and |
| has been classified under headings that aggregate all cost related to the category. Where costs cannot be |
| directly attributed to particular headings they have been allocated to activities on a basis consistent with the use |
| of resources. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful |
| life. |
| Fixtures and fittings |
| Computer equipment |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions |
| arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| 2. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2019 | 2018 |
| £ | £ |
| Depreciation - owned assets |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| No trustee received any remuneration or other benefits for their role as a trustee during the year ended 31 July |
| 2019 (2018 - £nil). |
| Mrs FF Powell received a salary for her services as an employee of the company. |
| Trustees' expenses |
| No trustee received any expenses in connection with their services as a trustee. |
| Mrs FF Powell reclaimed expenses incurred in connection with her services as a employee of the company. |
| Carefree (Northants) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 July 2019 |
| 4. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2019 | 2018 |
| Advocacy | 1 | 1 |
| No employees received emoluments in excess of £60,000. |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 27,363 |
| TOTAL FUNDS CARRIED FORWARD | 18,812 |
| 6. | TANGIBLE FIXED ASSETS |
| Fixtures and fittings |
Computer equipment |
Totals |
| £ | £ | £ |
| COST |
| At 1 August 2018 and 31 July 2019 |
| DEPRECIATION |
| At 1 August 2018 |
| Charge for year |
| At 31 July 2019 |
| NET BOOK VALUE |
| At 31 July 2019 |
| At 31 July 2018 |
| Carefree (Northants) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 July 2019 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2019 | 2018 |
| £ | £ |
| Accrued expenses |
| 8. | MOVEMENT IN FUNDS |
At 1.8.18 |
Net movement in funds |
At 31.7.19 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 18,812 | (17,970 | ) | 842 |
| TOTAL FUNDS | (17,970 | ) | 842 |
| Net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 3,416 | (21,386 | ) | (17,970 | ) |
| TOTAL FUNDS | ( |
) | (17,970 | ) |
| Comparatives for movement in funds |
At 1.8.17 |
Net movement in funds |
At 31.7.18 |
| £ | £ | £ |
| Unrestricted Funds |
| General fund | 27,363 | (8,551 | ) | 18,812 |
| TOTAL FUNDS | 27,363 | (8,551 | ) | 18,812 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 1,145 | (9,696 | ) | (8,551 | ) |
| TOTAL FUNDS | 1,145 | (9,696 | ) | (8,551 | ) |
| Carefree (Northants) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 July 2019 |
| 8. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined position is as follows: |
At 1.8.17 |
Net movement in funds |
At 31.7.19 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 27,363 | (26,521 | ) | 842 |
| TOTAL FUNDS | 27,363 | (26,521 | ) | 842 |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 4,561 | (31,082 | ) | (26,521 | ) |
| TOTAL FUNDS | 4,561 | (31,082 | ) | (26,521 | ) |
| 9. | RELATED PARTY DISCLOSURES |
| There were no related party transactions for the year ended 31 July 2019. |