Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-3144192false2023-09-01No description of principal activity032024-08-31 10336438 2023-09-01 2024-08-31 10336438 2022-09-01 2023-08-31 10336438 2024-08-31 10336438 2023-08-31 10336438 2023-09-01 10336438 2022-09-01 10336438 c:RegisteredOffice 2023-09-01 2024-08-31 10336438 d:CurrentFinancialInstruments 2024-08-31 10336438 d:CurrentFinancialInstruments 2023-08-31 10336438 c:FRS102 2023-09-01 2024-08-31 10336438 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10336438 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10336438 b:Trustee1 2023-09-01 2024-08-31 10336438 b:Trustee2 2023-09-01 2024-08-31 10336438 b:TotalEndowmentFunds 2023-09-01 2024-08-31 10336438 b:TotalEndowmentFunds 2024-08-31 10336438 b:TotalEndowmentFunds 2023-08-31 10336438 c:ChiefExecutive 2023-09-01 2024-08-31 10336438 b:TotalUnrestrictedFunds 2024-08-31 10336438 b:TotalUnrestrictedFunds 2023-08-31 10336438 b:TotalRestrictedIncomeFunds 2024-08-31 10336438 b:TotalRestrictedIncomeFunds 2023-08-31 10336438 c:FullAccounts 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 10336438










RELIEF AID
(A company limited by guarantee)







UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
RELIEF AID
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 4
Statement of financial activities
5
Balance sheet
6 - 7
Notes to the financial statements
8 - 12

 
RELIEF AID
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2024


Trustees
Jonathan Cook (appointed 18 August 2016)
Jessica Norman (appointed 11 October 2016)

Company registered number
10336438

Charity registered number
Pending

Registered office
A6 (Unit 4) 1st Floor
Powerhub Business Centre
St Peters Street
Maidstone
Kent
ME16 0ST

Chief executive officer
George Cook

Page 1

 
RELIEF AID
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024

The Trustees present their annual report together with the financial statements of the charity Company for the  1 September 2023 to 31 August 2024The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Relief Aid, a charitable company limited by guarantee number 10336438 incorporated on 18 August 2016, is a charitable subsidiary of Relief Aid Logistics, a charitable trust number 1042912 established by a trust deed dated 5December 1994 and registered with the Charity Commission on 19 December 1994. The original trust was active during the Bosnia war, providing logistics and groupage for other small charities sending aid to the area. Relief Aid Logistics responds to emergencies, when it is activated; otherwise it minimises its costs by using volunteers and lying dormant until called upon.
The Trustees of Relief Aid Logistics established Relief Aid to act as a charitable operational subsidiary, because the original charity is a Trust founded by Deed where the Trustees are personally liable and Relief Aid is a charitable Company Limited by Guarantee. In structuring this way, the original charitable trust, its history and provenance, is not lost as it would be if it merged into the company. 
 

Objectives and activities
 

l Policies and objectives
 

For or towards the general benefit of the public in such manner as may be charitable and in particular but not so as to limit the generalities of the foregoing to provide suitable buildings primarily in the United Kingdom for the provision of standby warehouse and transhipment facilities for the collection storage and onward delivery of relief supplies by relief charities and subject to such changes as the trustees shall from time to time determine.
And, in particular but not so as to limit the generalities of the foregoing to provide suitable buildings primarily in the United Kingdom for the provision of standby premises facilities and services to protect the public in the event of a disaster or emergency subject to such charges as the trustees shall in their absolute discretion determine.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 

Achievements and performance
 

l Main achievements of the Company
 

The Charity was carrying out a low level of charitable activity at the beginning of the year and then re-activated its support of foodbanks towards the end of its financial year.
With the support of the Petchey Group, see https://www.jackpetcheyfoundation .org.uk/, the charity was able to give relief supplies to foodbanks at four events, some post balance sheet:  
 
Page 2

 
RELIEF AID
 
(A company limited by guarantee)
 
Achievements and performance (continued)

Hailsham, East Sussex on 28th August 2024
 Hailsham Foodbank (The Trussell Trust – runs in partnership with local churches) received bulk boxes   of Cornflakes and Toilet Rolls.
Herne Bay, Kent on 6th September 2024
 Maya Community Support Centre (who won the BBC make a difference award on 4th September) and   also Canterbury Foodbank were given:
 Tuna, Sardines, meatballs, corned beef, ravioli, hot dogs, any pasta sauces, macaroni cheese, savoury   rice packets, rice pudding, pet food- cat, dog food (dry/wet), toiletries - Shower gel, Shampoo, Roll on    deodorant (male/female) toilet rolls, toothpaste, baby wipes, black sacks, washing powder, washing up    liquid, Coffee, Sugar, Long life milk , biscuits, jam and any cereals. Bottles of squash.
Milton Keynes, Buckinghamshire on12th September 2024
 Milton Keynes Foodbank (visited by King Charles in February 2023) collected pasta, rice, cereal, pasta  sauces, curry sauces, biscuits and long-life milk and Comfort Memorial Food For All Foodbank got    hygiene and baby products.    

Luton, Bedfordshire on 24th September
 Luton Foodbank received ‘Cost-of-Living’ relief supplies for families and people in poverty.
 

Financial review
 

l Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

l Principal funding
 

• Income
In the year to 31 August 2024 the Charity received donations totalling £2,475 (2023: £600). 
• Expenditure
Expenditure was £2,401 (2023: £1,816) and so £74 has been added to reserves carried forward. 
• Reserves
Reserves comprise predominately of £460 cash in the charity’s bank account.
 
 

Structure, governance and management
 

Page 3

 
RELIEF AID
 
(A company limited by guarantee)
 
Structure, governance and management (continued)

l Constitution
 

Relief Aid is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association which was replaced by Special Resolution on 17 March 2020.
 

l Methods of appointment or election of Trustees
 

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
 

Members' liability
 

The Members of the Company guarantee to contribute an amount not exceeding £10 to the assets of the Company in the event of winding up.
 

Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Company 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 Trustees to prepare financial statements for each financial . Under company law, the Trustees 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 its incoming resources and application of resources, including its 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 of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) 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 Company will continue in business.


The Trustees 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.


 

Approved by order of the members of the board of Trustees on 16 September 2024 and signed on their behalf by: 
 


Jonathan Cook
Page 4

 
RELIEF AID
 
(A company limited by guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2024


Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £

Income from:






Donations and legacies

3

2,475

2,475

600
 
Total income
2,475
2,475
600
Expenditure on:






Charitable activities

4

2,401

2,401

1,186
 
Total expenditure
2,401
2,401
1,186

Net movement in funds
  
74
74
(586)

Reconciliation of funds:

  




Total funds brought forward

  

22

22

608
 
Net movement in funds

  

74

74

(586)
 
Total funds carried forward
  
96
96
22

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

The notes on pages 8 to 12 form part of these financial statements.

Page 5

 
RELIEF AID
 
(A company limited by guarantee)
REGISTERED NUMBER: 10336438

 
 
BALANCE SHEET
AS AT 31 AUGUST 2024


2024
2023
Note
£
£

Fixed assets
  

  
-
-

Current assets
  

Debtors
 7 
1,229
-

Cash at bank and in hand
  
459
22

  
1,688
22

Creditors: amounts falling due within one year
 8 
(1,592)
-

Net current assets 
  
 
 
96
 
 
22

Total assets less current liabilities
  
96
22

Net assets excluding pension asset 
  
96
22

Total net assets 
  
96
22


Charity funds
  

Restricted funds
 10 
-
-

Unrestricted funds
 10 
96
22

Total funds
  
96
22

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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

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

The financial statements were approved and authorised for issue by the Trustees on 16 September 2024 and signed on their behalf by:

Page 6

 
RELIEF AID
 
(A company limited by guarantee)
REGISTERED NUMBER: 10336438

 
 
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024




Jonathan Cook

The notes on pages 8 to 12 form part of these financial statements.

Page 7

 
RELIEF AID

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Relief Aid was setup on 18 August 2016 as a charitable company limited by guarantee without share capital and incorporated and domiciled in England. The address of the registered office is A6 (Unit4) 1stFloor, Powerhub Business Centre, St Peters Street, Maidstone, Kent, ME16 0ST.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Relief Aid meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

  
2.3

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 allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.5

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 8

 
RELIEF AID

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.6

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

  
2.7

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.8

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.


3.

Income from donations and legacies




Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £
 


 
Donations

2,475

2,475

600
 

Page 9

 
RELIEF AID

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.

Analysis of expenditure on charitable activities


Summary by fund type




Unrestricted funds
2024
Total
2024
Total
2023
        £
        £
        £




Direct costs

2,401

2,401

1,186
 


5.

Analysis of expenditure by activities




Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Direct costs

882

1,519

2,401





Support costs
2023
Total
funds
2023
        £
        £



Direct costs

1,186

1,186




6.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 August 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 10

 
RELIEF AID

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.



Debtors


2024
2023
£
£


Due within one year

Prepayments and accrued income
1,229
-

1,229
-


8.



Creditors: Amounts falling due within one year


2024
2023
£
£


Trade creditors
1,592
-


9.



Financial instruments


2024
2023
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
459
22


Financial assets measured at fair value through income and expenditure comprise cash balances.


10.

Statement of funds


Statement of funds - current year

Balance at 1 September 2023
£
Income
£
Expenditure
£
Balance at 31 August 2024
£

Unrestricted funds





Reserves

22

2,475

(2,401)

96
 


11.

Summary of funds

Page 11

 
RELIEF AID

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

11.

Summary of funds (continued)


Summary of funds - current year

Balance at 1 September 2023
£
 
Income
£
 
Expenditure
£
 
Balance at 31 August 2024
£
 
General funds

22

2,475

(2,401)

96
 


12.

Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted funds
2024
Total
funds
2024
        £
        £


Current assets

1,688

1,688

Creditors due within one year

(1,592)

(1,592)

Total 


96
96




13.


Related party transactions


The Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Company at 31 August 2024.

Page 12