Charity registration number 1087544
Company registration number 04215007 (England and Wales)
ABOUT FACE - POOLE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
ABOUT FACE - POOLE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J Bell
Mr D Brook
Mr P Brooks
Mrs F Burden
Mr P Collins
Mrs R Ilankovan
Professor V Ilankovan
Mr P Reeves
Charity number
1087544
Company number
04215007
Principal address
111 Longfleet Road
Poole
Dorset
BH15 2HP
Registered office
111 Longfleet Road
Poole
Dorset
BH15 2HP
Independent examiner
CK Accounting Services
No 4 Castle Court 2
Castlegate Way
Dudley
West Midlands
DY1 4RH
ABOUT FACE - POOLE
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 12
ABOUT FACE - POOLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 28 February 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 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 2019).

Objectives and activities

The About Face charity house was closed until May of 2022 due to covid. Once we re-opened we found that patients were no longer coming in and our volunteers had dropped off due to fear of infection and their age. Our Manager responsible for the day to day running of the charity retired at the end of June and we had no replacement.

 

The trustees had to look carefully at the viability of running the charity as it was and it was decided that the cost far outweighed the use. Therefore a unanimous decision was taken to sell the About Face house and this completed in January 2023. The charity money will be put into “the Ilankovan head and neck cancer fund” under the umbrella of the British Association of Maxillofacial Surgeons (B.A.O.M.S) and will be used for research projects relating to head and neck cancer, thus using the monies for the purpose originally raised.

 

We have liaised with the Charities Commission and used a solicitor to draw up the necessary legal documents and once everything is in place the monies will be transferred over, a final report and accounts submitted and the charity will be closed.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Financial review
Reserves policy

The charity has recorded a surplus for the year of £41,490 which gives a net surplus fund balance of £375,928 at the year-end.

 

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Charity is a company limited by guarantee and was set up on 11 May 2001. It is governed by a memorandum and articles of association.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs J Bell
Mr D Brook
Mr P Brooks
Mrs F Burden
Mr P Collins
Mrs R Ilankovan
Professor V Ilankovan
Mr P Reeves
Recruitment and appointment of trustees

New trustees are appointed by the existing Trustees having due regard to their qualifications, experience and the contribution they are likely to make to the Board.

ABOUT FACE - POOLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 2 -
Organisational structure

None of the Trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the even of a winding up.

Decision making

The trustees determine the general policy of the Charity and Board meetings are held at regular intervals.

The Trustees named on page 1 of this report served for the whole of the year and up to the date of approval of these financial statements.

Related parties

Other than the trustees, there are no other related parties.

The Trustees' report was approved by the Board of Trustees.

Mrs F Burden
Trustee
28 November 2023
ABOUT FACE - POOLE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ABOUT FACE - POOLE
- 3 -

I report to the Trustees on my examination of the financial statements of About Face - Poole (the Charity) for the year ended 28 February 2023.

Responsibilities and basis of report

As the Trustees of the Charity (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 financial statements of the Charity 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 financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

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 financial statements to be reached.

Mark Nicholls
No 4 Castle Court 2
Castlegate Way
Dudley
West Midlands
DY1 4RH
Dated: 28 November 2023
ABOUT FACE - POOLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 4 -
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income and endowments from:
Donations and legacies
2
6,965
17,086
Investments
3
-
67
Other income
4
142,926
-
Total income
149,891
17,153
Expenditure on:
Raising funds
5
9,668
48,023
Charitable activities
6
98,733
7,101
Total expenditure
108,401
55,124
Net income/(expenditure) and movement in funds
41,490
(37,971)
Reconciliation of funds:
Fund balances at 1 March 2022
334,438
372,409
Fund balances at 28 February 2023
375,928
334,438

The statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 6 to 12 form part of these financial statements.

ABOUT FACE - POOLE
BALANCE SHEET
AS AT 28 FEBRUARY 2023
28 February 2023
- 5 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
12
-
1,341
Cash at bank and in hand
375,928
150,653
Property held for sale
-
362,018
375,928
514,012
Creditors: amounts falling due within one year
14
-
(179,574)
Net current assets
375,928
334,438
Income funds
Unrestricted funds
375,928
334,438
375,928
334,438

The notes on pages 6 to 12 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 28 February 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 28 November 2023
Mrs F  Burden
Trustee
Company registration number 04215007
ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 6 -
1
Accounting policies
Charity information

About Face - Poole is a private company limited by guarantee incorporated in England and Wales. The registered office is 111 Longfleet Road, Poole, Dorset, BH15 2HP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The Trustees have a reasonable expectation that the Charity will continue in operational existence for the foreseeable future, however, the Trustees are aware of certain material uncertainties which may cause doubt on the charity's ability to continue as a going concern. [***Disclose uncertainties***]

The charity has ceased activities and resources will be donated to another charity when approval is obtained from the Charities Commission.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 7 -
1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 8 -
2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
6,965
17,086
3
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
-
67
4
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Net gain on disposal of tangible fixed assets
142,926
-
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Staff costs
9,668
23,268
Depreciation and impairment
-
12,563
Support costs
-
12,192
9,668
48,023
ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 9 -
6
Expenditure on charitable activities
Heading #ac982
Heading #ac984
Total
Heading #ac982
2023
2023
2023
2022
£
£
£
£
Direct costs
Grant funding of activities (see note 7)
-
83,000
83,000
2,500
Share of support and governance costs (see note 8)
Support
7,097
-
7,097
4,601
Governance
8,636
-
8,636
-
15,733
83,000
98,733
7,101
Analysis by fund
Unrestricted funds
15,733
83,000
98,733
7,101
7
Grants payable

Charitable expenditure 3

2023
2022
£
£
Grants to institutions:
Other
83,000
2,500

In the year, one grant was made to cancer charities Csider of £1,00 and Living Tree of £1,000. £81,000 was paid to The Valentine Trust upon the sale of the property in line with the terms of repayment of the loan. Comparative year donations were made to Bournemouth University.

ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 10 -
8
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Telephone

663
-
663
720
-
720

Light and heat

1,883
-
1,883
1,415
-
1,415

Sundry expenses

4,415
-
4,415
-
-
-

Repairs and maintenance

65
-
65
2,467
-
2,467

Bank charges

71
-
71
-
-
-

Fundraising support costs

-
-
-
12,192
-
12,192
Legal and professional
-
8,636
8,636
-
-
-
7,097
8,636
15,733
16,794
-
16,794
Analysed between
Fundraising
-
-
-
12,193
-
12,193
Charitable activities
7,097
8,636
15,733
4,601
-
4,601
7,097
8,636
15,733
16,794
-
16,794

 

9
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
10
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
-
0
1
Employment costs
2023
2022
£
£
Wages and salaries
9,267
20,357
Social security costs
206
2,327
Other pension costs
195
584
9,668
23,268
There were no employees whose annual remuneration was more than £60,000.
ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 11 -
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Debtors
2023
2022
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
1,341
13
Loans and overdrafts
2023
2022
£
£
Other loans
-
179,000
Payable within one year
-
179,000

The loan was repaid in the year along with an additional amount upon the sale of the property.

14
Creditors: amounts falling due within one year
2023
2022
£
£
Borrowings
-
179,000
Other taxation and social security
-
574
-
179,574
15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 March 2022
Incoming resources
Resources expended
At 28 February 2023
£
£
£
£
General funds
334,438
149,891
(108,401)
375,928
Previous year:
At 1 March 2021
Incoming resources
Resources expended
At 28 February 2022
£
£
£
£
General funds
372,409
17,153
(55,124)
334,438
ABOUT FACE - POOLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 12 -
16
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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