Care All Limited Charity Accounts
Care All Limited Charity Accounts
COMPANY REGISTRATION NUMBER:
06310849
CHARITY REGISTRATION NUMBER:
1122819
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Company Limited by Guarantee |
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Company Limited by Guarantee |
Financial Statements |
Year ended 31 July 2022
Page |
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Trustees' annual report (incorporating the director's report) |
1 |
Independent examiner's report to the trustees |
3 |
Statement of financial activities (including income and expenditure account) |
4 |
Statement of financial position |
5 |
Statement of cash flows |
6 |
Notes to the financial statements |
7 |
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Company Limited by Guarantee |
Trustees' Annual Report (Incorporating the Director's Report) |
Year ended 31 July 2022
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended
31 July 2022
.
Reference and administrative details
Registered charity name |
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Charity registration number |
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Company registration number |
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Principal office and registered |
Flat 10 |
office |
125 Clapton Common |
London |
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E5 9AB |
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The trustees
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Independent examiner |
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103 High Street |
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Waltham Cross |
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Herts |
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EN8 7AN |
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Structure, governance and management
The Charity is constituted as a company limited by guarantee, and is therefore governed by a Memorandum and Articles of Association.The day-to-day affairs of the company are administered by the trustees. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Objectives and activities
The Company is a Charity whose objects are
a) to relieve poverty
b) to relieve sickness and distress of people living with blood borne viruses c) to support the families friends and carers of persons affected by these conditions and d) to advance the education of the public in such conditions, their transmission treatment and consequences.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
The trustees are satisfied with the results for the year
Incoming resources decreased by 14.5%(£136,064) to £801,207 (2021: £937,271). Charitable donations amounted to £401,517(2021: £998,512), a reduction of 59.79%. Charitable grants amounted to £438,669.
Financial review
The trustees retain reserves as necessary and where appropriate, consolidate funds in order to finance the operation of the Charity, and to make payments as appropriate.
Reserves Policy
The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate.
Plans for future periods
The trustees anticipate that the charity will continue on a similar basis in the foreseeable future subject to satisfactory income and there are no plans for any major changes.
The trustees' annual report and the strategic report were approved on
25 April 2023
and signed on behalf of the board of trustees by:
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Trustee |
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Company Limited by Guarantee |
Independent Examiner's Report to the Trustees of
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Year ended 31 July 2022
I report to the trustees on my examination of the financial statements of
Care All Limited
('the charity') for the year ended 31 July 2022.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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 charity as required by section 386 of the 2006 Act; or
2.
the financial statements do not accord with those records; or
3.
the financial statements 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 financial statements 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.
103 High Street
Waltham Cross
Herts
EN8 7AN
25 April 2023
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Company Limited by Guarantee |
Statement of Financial Activities |
(including income and expenditure account) |
Year ended 31 July 2022
2022 |
2021 |
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Unrestricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
Income and endowments
Donations and legacies |
5 |
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Charitable activities |
6 |
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– |
--------- |
--------- |
--------- |
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Total income |
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--------- |
--------- |
--------- |
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Expenditure
Expenditure on charitable activities |
7,8 |
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--------- |
--------- |
--------- |
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Total expenditure |
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--------- |
--------- |
--------- |
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--------- |
--------- |
--------- |
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Net expenditure and net movement in funds |
(
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(
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(
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--------- |
--------- |
--------- |
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Reconciliation of funds
Total funds brought forward |
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--------- |
--------- |
--------- |
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Total funds carried forward |
(
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(
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--------- |
--------- |
--------- |
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The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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Company Limited by Guarantee |
Statement of Financial Position |
2022 |
2021 |
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Note |
£ |
£ |
Current assets
Debtors |
13 |
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– |
Cash at bank and in hand |
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---- |
-------- |
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Creditors: amounts falling due within one year |
15 |
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-------- |
-------- |
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Net current liabilities |
(
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------- |
-------- |
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Total assets less current liabilities |
(
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------- |
-------- |
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Net liabilities |
(
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------- |
-------- |
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Funds of the charity
Unrestricted funds |
(
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------- |
-------- |
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Total charity funds |
16 |
(
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------- |
-------- |
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Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of trustees
and authorised for issue on
25 April 2023
, and are signed on behalf of the board by:
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Trustee |
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Company Limited by Guarantee |
Statement of Cash Flows |
Year ended 31 July 2022
2022 |
2021 |
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Note |
£ |
£ |
Cash flows from operating activities
Net expenditure |
(42,078) |
(61,756) |
Adjustments for: |
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Accrued expenses |
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Other operating cash flow adjustment |
– |
93,929 |
Changes in: |
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Trade and other debtors |
(
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– |
-------- |
-------- |
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Cash generated from operations |
(
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-------- |
-------- |
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Net cash (used in)/from operating activities |
(
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-------- |
-------- |
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Net (decrease)/increase in cash and cash equivalents |
(
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Cash and cash equivalents at beginning of year |
32,688 |
– |
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Cash and cash equivalents at end of year |
14 |
(
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-------- |
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Company Limited by Guarantee |
Notes to the Financial Statements |
Year ended 31 July 2022
1.
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Flat 10, 125 Clapton Common, London, E5 9AB.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Going concern
Judgements and key sources of estimation uncertainty
Fund accounting
Incoming resources
Resources expended
4.
Limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
5.
Donations and legacies
Unrestricted Funds |
Total Funds 2022 |
Unrestricted Funds |
Total Funds 2021 |
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£ |
£ |
£ |
£ |
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Donations
Donations type 1 |
793,182 |
793,182 |
937,271 |
937,271 |
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6.
Charitable activities
Unrestricted Funds |
Total Funds 2022 |
Unrestricted Funds |
Total Funds 2021 |
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£ |
£ |
£ |
£ |
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Gift Aid Received |
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– |
– |
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------- |
------- |
---- |
---- |
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7.
Expenditure on charitable activities by fund type
Unrestricted Funds |
Total Funds 2022 |
Unrestricted Funds |
Total Funds 2021 |
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£ |
£ |
£ |
£ |
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Activity type 1 |
795,986 |
795,986 |
998,512 |
998,512 |
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Activity type 2 |
44,200 |
44,200 |
– |
– |
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Support costs |
3,099 |
3,099 |
515 |
515 |
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--------- |
--------- |
--------- |
--------- |
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--------- |
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8.
Expenditure on charitable activities by activity type
Activities undertaken directly |
Grant funding of activities |
Support costs |
Total funds 2022 |
Total fund 2021 |
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£ |
£ |
£ |
£ |
£ |
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Activity type 1 |
357,317 |
438,669 |
1,658 |
797,644 |
998,527 |
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Activity type 2 |
44,200 |
– |
– |
44,200 |
– |
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Governance costs |
– |
– |
1,441 |
1,441 |
500 |
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--------- |
--------- |
------- |
--------- |
--------- |
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--------- |
--------- |
------- |
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9.
Analysis of support costs
Analysis of support costs activity 1 |
Total 2022 |
Total 2021 |
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£ |
£ |
£ |
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General office |
1,659 |
1,659 |
– |
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------- |
------- |
---- |
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10.
Analysis of grants
2022 |
2021 |
|
£ |
£ |
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Grants to institutions
Grants to institutions type 1 |
438,669 |
– |
--------- |
---- |
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Total grants |
438,669 |
– |
--------- |
---- |
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11.
Independent examination fees
2022 |
2021 |
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£ |
£ |
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Fees payable to the independent examiner for:
Independent examination of the financial statements |
1,440 |
500 |
------- |
---- |
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12.
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustees expenses have been incurred.
13.
Debtors
2022 |
2021 |
|
£ |
£ |
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Other debtors |
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– |
---- |
---- |
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14.
Cash and cash equivalents
Cash and cash equivalents comprise the following:
2022 |
2021 |
|
£ |
£ |
|
Cash at bank and in hand |
|
|
Bank overdrafts |
(
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– |
------- |
-------- |
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(
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------- |
-------- |
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15.
Creditors:
amounts falling due within one year
2022 |
2021 |
|
£ |
£ |
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Bank loans and overdrafts |
|
– |
Accruals and deferred income |
|
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-------- |
---- |
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-------- |
---- |
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16.
Analysis of charitable funds
Unrestricted funds
At 1 August 2021 |
Income |
Expenditure |
At 31 July 2022 |
|
£ |
£ |
£ |
£ |
|
General funds |
32,173 |
801,207 |
(843,285) |
(9,905) |
-------- |
--------- |
--------- |
------- |
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At 1 August 2020 |
Income |
Expenditure |
At 31 July 2021 |
|
£ |
£ |
£ |
£ |
|
General funds |
93,929 |
937,271 |
(999,027) |
32,173 |
-------- |
--------- |
--------- |
-------- |
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17.
Analysis of net assets between funds
Unrestricted Funds |
Total Funds 2022 |
||
£ |
£ |
||
Current assets |
766 |
766 |
|
Creditors less than 1 year |
(10,671) |
(10,671) |
|
-------- |
-------- |
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Net liabilities |
(9,905) |
(9,905) |
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-------- |
-------- |
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Unrestricted Funds |
Total Funds 2021 |
||
£ |
£ |
||
Current assets |
32,688 |
32,688 |
|
Creditors less than 1 year |
(515) |
(515) |
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-------- |
-------- |
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Net liabilities |
32,173 |
32,173 |
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-------- |
-------- |
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18.
Analysis of changes in net debt
At 1 Aug 2021 |
Cash flows |
At 31 Jul 2022 |
|
£ |
£ |
£ |
|
Cash at bank and in hand |
|
(32,681) |
|
Bank overdrafts |
– |
(9,231) |
(9,231) |
-------- |
-------- |
------- |
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(
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(
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-------- |
-------- |
------- |
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