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COMPANY REGISTRATION NUMBER:
13899155
CHARITY REGISTRATION NUMBER:
13899155
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Year ended 28 February 2023
Trustees' annual report (incorporating the director's report) |
1 |
|
|
Independent auditor's report to the members |
4 |
|
|
Statement of financial activities (including income and expenditure account) |
7 |
|
|
Statement of financial position |
8 |
|
|
Statement of cash flows |
9 |
|
|
Notes to the financial statements |
10 |
|
|
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Trustees' Annual Report (Incorporating the Director's Report) |
|
Year ended 28 February 2023
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended
28 February 2023
.
Chair's report
Report of the trustees (incorporating the directors' report) for the first period from 7 February 2022 to 28 February 2023 Build A Child's Future, during the period we undertook various activities and endeavours to enrich the lives of people within the community and society as a whole.
Reference and administrative details
Registered charity name |
BUILD A CHILD'S FUTURE LTD |
|
|
Charity registration number |
13899155 |
|
|
Company registration number |
13899155 |
|
|
Principal office and registered |
28 Skeltons Lane |
office |
Leyton |
|
E10 5BX |
|
|
The trustees
Auditor |
Tax Direct Limited |
|
Tax Direct Limited Chartered Certified Accountants |
|
205 Ley Street |
|
Ilford |
|
Essex |
|
IG1 4BL |
|
|
Structure, governance and management
BUILD A CHILD'S FUTURE LTD
(A company limited by guarantee)
Report of the trustees (incorporating the directors' report) for the period ending 07 February 2022 - 28 February 2023
BUILD A CHILD'S FUTURE LTD
, during the year we undertook various activities and endeavours to enrich the lives of people within the community and society as a whole.
A number of educational projects were initiated to help people understand the spirit of cultural education and how to integrate them in one's life without upsetting the balance of the society around oneself, but rather being an agent of change to bring about a positive influence and coherent understanding of tolerance and cooperation.
Objectives and activities
The objective of the Build A Child's Future is
To provide education to Underprivileged children who are are vulnerable to many kinds of harm, from poor access to education and health care to an increased risk of abuse, exploitation and other forms of violence.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
The achievements of Build A Child's Future is securing a place to provide education to the children in an area where there is a high number of Underprivileged children who have no access to the education.
Financial review
BUILD A CHILD'S FUTURE LTD
, social welfare department plays an active part in serving the community as well as the organisation itself. This department is managed by a senior member of Staff alongside a number of volunteers and other members of staff. All members of the team work very closely with the local authority and other organisational bodies in order to provide beneficial activities and social events not only to the Christian community, BUILD A CHILD'S FUTURE LTD
students, but also the local community in general. The aim of this department has been to aid the organisation and local community with social, moral and educational facilities. It plays an important part to support the organisation's funding department by organising regular fundraising events. Aim: The primary aims are to create good relationship and enhance the community spirit, not just amongst Christians but also the wider community network.
Trustees' responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the applicable Charities SORP;
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
-
so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and - they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.
The trustees' annual report and the strategic report were approved on
5 February 2024
and signed on behalf of the board of trustees by:
Mr SADIQ |
ULLAH
|
Trustee |
Trustee |
|
|
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Independent Auditor's Report to the Members of
BUILD A CHILD'S FUTURE LTD |
|
Year ended 28 February 2023
Opinion
We have audited the financial statements of BUILD A CHILD'S FUTURE LTD (the 'charity') for the year ended 28 February 2023 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 28 February 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: An explanation as to what extent the audit was considered capable of detecting irregularities, including fraud, is required and has not been entered. Please populate reportpad AuditorsResponsibilitiesDetectingIrregularitiesFraud. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Tax Direct Limited |
Tax Direct Limited Chartered Certified Accountants |
205 Ley Street |
Ilford |
Essex |
IG1 4BL |
|
5 February 2024
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Statement of Financial Activities |
(including income and expenditure account) |
|
Year ended 28 February 2023
|
2023 |
|
Unrestricted funds |
Total funds |
Note |
£ |
£ |
|
|
|
Income and endowments
Donations and legacies |
5 |
4,388 |
4,388 |
|
------- |
------- |
Total income |
4,388 |
4,388 |
|
------- |
------- |
|
|
|
|
Expenditure
Expenditure on raising funds:
|
Costs of raising donations and legacies |
6 |
794 |
794 |
|
------- |
------- |
Total expenditure |
794 |
794 |
|
------- |
------- |
|
|
|
|
|
|
------- |
------- |
Net income and net movement in funds |
3,594 |
3,594 |
|
------- |
------- |
|
|
|
Reconciliation of funds
Total funds brought forward |
– |
– |
|
------- |
------- |
Total funds carried forward |
3,594 |
3,594 |
|
------- |
------- |
|
|
|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Statement of Financial Position |
|
28 February 2023
Fixed assets
Tangible fixed assets |
9 |
23,291 |
|
|
|
Creditors: amounts falling due within one year |
10 |
3,384 |
|
------- |
Net current liabilities |
3,384 |
|
-------- |
Total assets less current liabilities |
19,907 |
|
|
|
Creditors: amounts falling due after more than one year |
11 |
16,313 |
|
-------- |
Net assets |
3,594 |
|
-------- |
|
|
|
Funds of the charity
Unrestricted funds |
3,594 |
|
|
------- |
Total charity funds |
12 |
3,594 |
|
|
------- |
|
|
|
These financial statements were approved by the
board of trustees
and authorised for issue on
5 February 2024
, and are signed on behalf of the board by:
Mr SADIQ |
ULLAH
|
Trustee |
Trustee |
|
|
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Year ended 28 February 2023
Cash flows from operating activities
Changes in: |
|
Trade and other creditors |
19,697 |
|
-------- |
Cash generated from operations |
23,291 |
|
-------- |
Net cash from operating activities |
23,291 |
|
-------- |
|
|
Cash flows from investing activities
Purchase of tangible assets |
(
23,291) |
|
-------- |
Net cash used in investing activities |
(
23,291) |
|
-------- |
|
|
Net decrease in cash and cash equivalents |
– |
Cash and cash equivalents at beginning of year |
– |
|
---- |
Cash and cash equivalents at end of year |
– |
|
---- |
|
|
BUILD A CHILD'S FUTURE LTD |
|
Company Limited by Guarantee |
|
Notes to the Financial Statements |
|
Year ended 28 February 2023
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 28 Skeltons Lane, Leyton, E10 5BX.
2.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Transition to FRS 102
The entity transitioned from previous UK GAAP to FRS 102 as at 1 March 2021. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 15.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted
.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Limited by guarantee
Private company limited by guarantee without share capital
5.
Donations and legacies
|
|
Unrestricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
|
|
|
|
Donations
|
Donation |
4,388 |
4,388 |
|
|
------- |
------- |
|
|
|
|
6.
Costs of raising donations and legacies
|
|
Unrestricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
|
Costs of raising donations and legacies - Donations |
794 |
794 |
|
|
---- |
---- |
|
|
|
|
7.
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
|
2023 |
|
£ |
Wages and salaries |
336 |
|
---- |
|
|
The average head count of employees during the year was
2
. The average number of full-time equivalent employees during the year is analysed as follows:
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
8.
Trustee remuneration and expenses
There is no renumeration taken by the Trustees
9.
Tangible fixed assets
|
Freehold property |
|
£ |
Cost |
|
At 1 March 2022 |
– |
Additions |
23,291 |
|
-------- |
At 28 February 2023 |
23,291 |
|
-------- |
Depreciation |
|
At 1 March 2022 and 28 February 2023 |
– |
|
-------- |
Carrying amount |
|
At 28 February 2023 |
23,291 |
|
-------- |
|
|
10.
Creditors:
amounts falling due within one year
|
2023 |
|
£ |
Other creditors |
3,384 |
|
------- |
|
|
11.
Creditors:
amounts falling due after more than one year
|
2023 |
|
£ |
Other creditors |
16,313 |
|
-------- |
|
|
12.
Analysis of charitable funds
Unrestricted funds
|
At 1 March 2022 |
Income |
Expenditure |
At 28 February 2023 |
|
£ |
£ |
£ |
£ |
Unrestricted fund 2 - desc in a/cs |
– |
4,388 |
(794) |
3,594 |
|
---- |
------- |
---- |
------- |
|
|
|
|
|
13.
Analysis of net assets between funds
|
Unrestricted Funds |
Total Funds 2023 |
|
£ |
£ |
|
Tangible fixed assets |
23,291 |
23,291 |
|
Creditors less than 1 year |
(3,384) |
(3,384) |
|
Creditors greater than 1 year |
(16,313) |
(16,313) |
|
|
-------- |
-------- |
|
Net assets |
3,594 |
3,594 |
|
|
-------- |
-------- |
|
|
|
|
14.
Analysis of changes in net debt
|
At 1 Mar 2022 |
Cash flows |
At 28 Feb 2023 |
|
£ |
£ |
£ |
|
|
|
|
15.
Transition to FRS 102
These are the first financial statements that comply with FRS 102. The charity transitioned to FRS 102 on 1 March 2021.
No transitional adjustments were required in the retained funds or income or expenditure for the year.