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Registered number: 07210149
Libre Digital
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Seven Hills Accountants Limited
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—5
Accountants' Report 6
Income and Expenditure Account 7
Balance Sheet 8
Notes to the Financial Statements 9—10
Page 1
Company Information
Directors Reuben Clarke
Abdi Hassan
Derek Hatton
Heather Paterson
Ka Man Shing
Company Number 07210149
Registered Office Libre Digital, The Circle
33 Rockingham Lane
Sheffield
S1 4FW
Accountants Seven Hills Accountants Limited
Chartered Accountants
57 Burton Street
Sheffield
S6 2HH
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2023 .
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The company's principal activity continues to be that of widening access to technology and information by and for
communities, increasing media literacy and digital inclusion.
Review of Business
Organisational Development and Achievements 
In Year 13, we have continued to focus on online delivery, responding to a clear demand and need from our beneficiaries. For instance, on our South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project a participant said they most enjoyed, “Being in the comfort of my own home allowed me to relax and take in more information easily.”; whereas another participant said the workshops were, “Convenient - no travel time.”
We continue to value the importance of action learning to our participants and delivery; for instance, a participant on our South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project said:
“The workshops provides a wide arena from which to learn new skills. The facilitators provide an environment that is relaxed, safe from judgement, open to all skill levels and they are extremely knowledgeable and personable. The interaction with other members is encouraged and we often learn from each other. I believe that this way of learning in the comfort of your own home and sharing with others is fabulous.”
As planned, we have created an FAQ section regarding our delivery that is on our website, which reflects on our project evaluations and experiences, and can be sent to participants before attending our workshops, helping reduce barriers to engagement and creating a more inclusive and accessible learning environment. We also promote these FAQ during our workshops.
Also as planned, given the potential for online delivery to engage people from a wider geographical area in one space, we are currently exploring any demand we may have for our online workshops to engage people from outside of South Yorkshire.
We are moving closer to making Nextcloud a one-stop place for the organisation, where the messaging, files and forms all takes place – with plans to look at hosting workshops via Nextcloud too.
Whilst running the South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project we had participants and
previous participants email us for support. However, this experience helped us reflect on the need for a better system for responding to enquires for support. Given the organisation is run by volunteers and project-specific freelancers, with the freelancers paid for their preparation and delivery on the workshops, we find it can be difficult to provide support, especially at a standard we want to, to the people that contact us outside of workshop time – therefore, to be more sustainable as an organisation, we are going to look at implementing a system to ensure comprehensive support by providing 2 main options for assistance: 1) joining our no-cost workshops to obtain free support, but at a time when our freelancers are contracted in to help 2) by becoming a paid member of our Friends of FreeTech Project system, which helps the organisation become more sustainable. 
...CONTINUED
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Review of Business - continued
We have continued to develop our unrestricted income, including from: donations, fundraising and our Friends of FreeTech Project membership. Regarding Friends of FreeTech Project membership, linking in with the above reflections on changes to how we provide support, we have introduced a £1 a month membership option to reduce barriers to accessing support from the organisation, whilst being sustainable. This unrestricted income has helped us with covering core running costs that we are unable to cover via grant funding, alongside enabling us to invest in resources that enhances our delivery. 
There is a detailed outline below of the restricted funded projects – including examples of our three online core projects (Taking on Tech; Free Your Tech; and Tech for the Terrified) – we have run during this financial year, which have been crucial for covering costs of online delivery alongside our organisation’s core costs and key equipment/resource, stationery and marketing costs. To help make the organisation more efficient and sustainable, we are now using QuickBooks – funded by restricted grants – to do our accounts rather than the more manual system we had been using before this point. We have also focused on increasing our marketing of our services/activities, with this something we will continue to work on.
We have also found that there is increased interest in decentralised social media, known as the Fediverse, especially given Elon Musk’s Twitter purchase – the Fediverse is something we have covered for many years, but this was the first time we found a lot more interest and understanding of this topic before we even taught it in detail. Thus, it made this part of our courses even more important and it is therefore something we are going to build on in future projects.
Finally, we have added two more Directors to our Board to help with the sustainability and development of the organisation.
Projects
A summary of our projects this last year are as follows:
NB: Please see last year’s annual report for a summary of activities that took place on the following project: The National Lottery Community Fund, Awards for All, Taking on Tech/Tech Rollout Project (£9990). Whilst spending occurred for this project this year, no project activities i.e. workshops were delivered this financial year as they had been completed before this year and thus have not been reflected upon in this report.
1) Magic Little Grant via Localgiving in partnership with the Postcode Neighbourhood Trust, Promoting the FreeTech Project (£500) – This grant funded the following marketing costs, furthering our social impact: our domain renewals and webhosting costs; flyers and bookmarks to advertise our workshops, helping us reconnect and understand demand; a printed advert in Bessacarr and Cantley Today magazine (July & August issue); Facebook adverts promoting specific projects alongside our organisation in general; and, a one-quarter page advert in Active8 Magazine. Marketing helped promote workshops/activities for local residents to help improve their confidence, skills, social interaction and mental wellbeing; we engaged 30 people with an average age of 69 in workshops during the grant. The grant helped further our sustainability, reach and scale.
2) Sheffield Town Trust Subscription List (£1000 has been received so far for the first and second £500 annual payment of a total of three, thus £1500) – We are very thankful to be on the Sheffield Town Trust Subscription List for 3 years at the rate of £500 per year, with these annual subscriptions helping fund some of our core costs. This financial year we spent the first annual £500, with this going towards our accounts preparation and producing an accountants report and calculating and submitting our tax return to HMRC and purchasing Nextcloud (company cloud storage and where we create and store online workshop registration forms and evaluation surveys for participants to complete). We will spend the second annual £500 in the next financial year. The majority of our core costs are funded by restricted funding and therefore this funding from Sheffield Town Trust helps reduce the pressure on the volunteers involved in running the organisation, especially regarding writing the bids to fund the core costs in time, and create more security. This crucially means that more time and resources can go towards growing the organisation and our hybrid delivery (online and in-person) so it becomes more sustainable – including growing our unrestricted reserves and income generation, including via our Friends of FreeTech Project membership programme and donations. This grant has helped support the invaluable outcomes we have achieved through running the other projects mentioned in this report, as it has helped ensure the organisation’s core costs are funded.
3) South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project (£3891) – We acknowledge the support of South Yorkshire’s Community Foundation. The South Yorkshire’s Community Foundation Community Grants Programme is made up of several funds provided by generous local donors. This award has been made from the following fund(s): Samuel Roberts Trust Grassroots Distribution Fund. This grant funded two of our four core courses – Tech for the Terrified and Taking on Tech – engaging a total of 21 people in South Yorkshire with an age range of 44-87 and an average age of 70, with the project designed to reduce technological barriers and to promote inclusion. Specifically, through the grant, we tackled digital divides and exclusion, social isolation, disadvantage and loneliness by responding to demand and delivering the following activities: 1) Tech for the Terrified – online workshops targeted at beginners, engaging 9 people in South Yorkshire with an age range of 44-87 and average age of 68 in 5, 2-hour online IT workshops tackling five common tech fears, that ran on Friday mornings; we also encouraged participants to progress to the following: 2) Taking on Tech – our online support group for all levels, where participants can stay up-to-date on the latest changes in technology, engaging 12 people in South Yorkshire with an age range of 50-87 years and average age of 71 in 12, 2-hour online IT workshops covering set technology topics alongside utilising ‘action learning’ to respond to participants’ personalised technology needs and questions, that ran on Monday evenings. 6 participants that joined Taking on Tech had also taken part in Tech for the Terrified as part of this project.
“It felt good being back with friends in the comfort of my home, facing my fears around anything to do with technology.” - Tech for the Terrified & Taking on Tech Project Participant
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Review of Business - continued
4) The National Lottery Community Fund, Awards for All, FTP3: Tackling Digital & Social Exclusion Project (£9994) – Through this grant we are tackling digital divides and exclusion, social isolation and loneliness by responding to demand and engaging predominantly older people across South Yorkshire in our 3 core online projects: 1) Tech for the Terrified, running 5 times – each course involving 5, 2-hour online IT workshops tackling five common tech fears. 2) Taking on Tech – 12, 2-hour online IT workshops covering set tech topics alongside utilising ‘action learning’ to respond to participants’ personalised tech needs/questions. 3) Free Your Tech – 10, 2-hour online IT workshops focused on ethical and free hardware and software alongside privacy, security and saving tech waste. Workshop delivery will continue into the next financial year.
Partners
In this last year we have developed our connections and partnerships, including with:
  • Social Isolation and Loneliness Alliance, Doncaster Culture and Leisure Trust – our organisation is a member of this alliance with the lead facilitator maintaining regular dialogue with the lead contact at the alliance, who helps promote our activities as part of this.
  • Evidencing increased sustainability, reach and scale we also had increased interest in our workshops/activities, including from: an NHS Digital Inclusion programme; Lambeth Council; Doncaster Chamber; Thorne Library; and, Sanctuary Housing.
“Anyone who is nervous of using IT should join them (Free Tech Project). They make learning accessible and enjoyable for all levels of knowledge and experience.” -  South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project participant
Future Developments, Aims and Expansion
We have several plans for future developments, aims and expansion, which includes some reflection on last year’s aims:
  • We have found that participants have wanted more demonstrations via screen sharing, with us asking participants to provide us with topics they would want demonstrated and guided through via screen-sharing and action learning. We are going to build on this and keep working towards increasing our use of screen-sharing as part of our online delivery. Relating to this, we had lots of positive feedback from participants about how they want us to share screens of mobile devices during the workshops more, with participants finding this really helpful and mobile devices a particularly popular topic. Therefore, this is something we are going to keep building on in future workshops.
  • Similar to last year, we aim to keep furthering our sustainability through growing our unrestricted income through aiming to increase the number of people who are members of our Friends of FreeTech Project alongside hopefully increasing donations to our organisation.
  • We are continuing to reflect and learn to make our workshops more accessible in line with the social model of disability. 
  • Word of mouth continues to be an essential form of marketing, but we are always looking at ways to further awareness of our services with our Lead Facilitator planning to increase their networking with relevant community and voluntary groups/organisations next year. 
  • We will continue to evaluate our core projects and make sure they meet the demand and needs of our participants, including via an annual consultation survey regarding our activities and services and what our service users would like us to do differently/more of etc.
  • Based on participant feedback, we are going to look into more ways of sharing the slides and information, shared during the workshops, with participants after the workshops as well – this would mean that participants can then refer to the slides (even if they don’t attend that session but are signed up to the module) and thus importantly increase accessibility and reduce barriers to learning. This is particularly relevant, based on participant feedback, for the learning of computer hardware and related specifications including via a diagram that we share during the workshops. We are going to look at sharing these slides via our company cloud storage, Nextcloud. Furthermore, we also plan to add the slides to Patreon as another perk of being a Friends of FreeTech Project member so members can access them even if they don’t attend/sign-up to the workshops/modules, helping increase the sustainability of our organisation and thus importantly the sustainability of our core modules.
  • Through the South Yorkshire’s Community Foundation, Community Grants Programme, Tech for the Terrified & Taking on Tech Project, we have obtained a greater understanding of demand for our online workshops to engage people outside of South Yorkshire, which will influence our funding strategy going forward. We will be exploring with greater focus how much demand there is for our workshops outside of South Yorkshire (whilst continuing to focus on South Yorkshire, especially with our Taking on Tech course). As part of this, we are making more people aware of our waiting list survey that we now have linked on our website via our FAQ, which people can complete if they want to join our courses but are outside of South Yorkshire or if our current courses are full to evidence and understand demand.
  • Reflecting on feedback from participants we will look at making the surveys to collect participants’ feedback easier to complete, as when we ask participants to rate different aspects of their learning there is one question at the end that asks them to explain all these ratings as a whole; instead, reflecting on participant feedback we will ask the participants to explain each rating separately, which will also ensure we collect more in-depth feedback too whilst importantly responding to participants’ needs.
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Directors
The directors who held office during the year were as follows:
Reuben Clarke
Abdi Hassan Appointed 21/07/2022
Derek Hatton Appointed 21/07/2022
Heather Paterson
Ka Man Shing
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Reuben Clarke
Director
23/11/2023
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Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Libre Digital for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Libre Digital for the year ended 31 March 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Libre Digital , as a body, in accordance with the terms of our engagement letter dated 15 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of Libre Digital and state those matters that we have agreed to state to the directors of Libre Digital , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Libre Digital and its directors, as a body, for our work or for this report.
It is your duty to ensure that Libre Digital has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Libre Digital . You consider that Libre Digital is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Libre Digital . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
28/11/2023
Seven Hills Accountants Limited
Chartered Accountants
57 Burton Street
Sheffield
S6 2HH
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Income and Expenditure Account
2023 2022
Notes £ £
TURNOVER 13,021 16,289
Cost of sales (8,222 ) (11,705 )
GROSS SURPLUS 4,799 4,584
Administrative expenses (4,741 ) (4,574 )
OPERATING SURPLUS AND SURPLUS BEFORE TAXATION 58 10
Tax on Surplus (11 ) -
SURPLUS AFTER TAXATION BEING SURPLUS FOR THE FINANCIAL YEAR 47 10
The notes on pages 9 to 10 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 7,819 6,120
7,819 6,120
Creditors: Amounts Falling Due Within One Year 3 (7,334 ) (5,682 )
NET CURRENT ASSETS (LIABILITIES) 485 438
TOTAL ASSETS LESS CURRENT LIABILITIES 485 438
NET ASSETS 485 438
Income and Expenditure Account 485 438
MEMBERS' FUNDS 485 438
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
On behalf of the board
Reuben Clarke
Director
23/11/2023
The notes on pages 9 to 10 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Other grants
Revenue from grants is accounted for when the organisation has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability. Grants given for a specific purpose are deferred where the expenditure falls into a later accounting period.
1.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
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3. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 11 -
Accruals and deferred income 450 432
Other grants 6,873 5,250
7,334 5,682
4. Company 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. General Information
Libre Digital is a private company, limited by guarantee, incorporated in England & Wales, registered number 07210149 . The registered office is Libre Digital, The Circle, 33 Rockingham Lane, Sheffield, S1 4FW.
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