REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Comskills 4 Health Limited |
(A Company Limited by Guarantee) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Comskills 4 Health Limited |
(A Company Limited by Guarantee) |
Comskills 4 Health Limited |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Report of the Trustees | 1 | to | 2 |
Statement of Financial Activities | 3 |
Statement of Financial Position | 4 | to | 5 |
Notes to the Financial Statements | 6 | to | 10 |
Comskills 4 Health Limited (Registered number: 07516444) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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 |
Objectives and aims |
The charity's purposes are to relieve sickness and preserve and protect the health of people with cancer, in particular but not exclusively by the provision of communications skills training programmes for medical staff and healthcare professionals responsible for the diagnosis, management, care and treatment of such people. |
The charity's main activities undertaken during the year in relation to its purposes were the development and deliverance of educational initiatives aimed at enhancing healthcare professionals' communication skills; and development of information resources, such as films, to assist patients' and the general public's awareness and understanding of cancer and its treatment, including clinical trials. |
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. |
Achievement and performance |
Charitable activities |
During the year the charity was able to resume some of its usual activities following the impact of Covid-19. One workshop was held during the year and the trustees hope to increase its activities next year. |
Financial review |
Financial position |
During the year, the charity had income of £0 (2023: £0). The net income for the year was £0 (2023: £0 net income). |
The unrestricted general fund stood at £36,454 (2023: £43,433) in surplus at the year end. These funds are available for future use where appropriate. |
Reserves policy |
The charity holds enough reserves to cover at least 6 months of normal trading expenses plus to hold enough to cover any large unexpected costs the charity may incur. |
Structure, governance and management |
Governing document |
The charity is incorporated under the Companies Act 2006. It is a company limited by guarantee. The charity is governed by the Memorandum and Articles incorporated on 3 February 2011, as amended by the Special Resolution dated 11 July 2011 and a Special Resolution dated 8 August 2018. |
The directors are appointed by ordinary resolution at the annual general meeting by the charity members. |
Comskills 4 Health Limited (Registered number: 07516444) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
Reference and administrative details |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
Comskills 4 Health Limited |
Statement of Financial Activities |
(Incorporating an Income and Expenditure Account) |
for the Year Ended 31 March 2024 |
2024 | 2023 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
Expenditure on |
Raising funds |
Charitable activities | 3 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 43,433 |
Comskills 4 Health Limited (Registered number: 07516444) |
Statement of Financial Position |
31 March 2024 |
2024 | 2023 |
Total | Total |
funds | funds |
Notes | £ | £ |
Fixed assets |
Tangible assets | 10 |
Current assets |
Debtors | 11 |
Cash at bank |
Creditors |
Amounts falling due within one year | 12 | ( |
) | ( |
) |
Net current assets |
Total assets less current liabilities |
NET ASSETS |
Funds |
Unrestricted funds | 43,433 |
Total funds | 43,433 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
Comskills 4 Health Limited (Registered number: 07516444) |
Statement of Financial Position - continued |
31 March 2024 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
Comskills 4 Health Limited |
Notes to the Financial Statements |
for the Year Ended 31 March 2024 |
1. | General information |
The charity is 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 85 Church Road, Hove, East Sussex, BN3 2BB.The principal office is 64 Wayland Avenue, Brighton, East Sussex, BN1 5JN. |
The principal activity of the charity during the year was to relieve sickness and preserve and protect the health of people with cancer. |
The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£). |
2. | Accounting policies |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
There are no material uncertainties regarding the charity's ability to continue as a going concern. |
Critical accounting 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. |
Significant judgements |
There are no judgements that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements. |
Key sources of estimation uncertainty |
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. |
Comskills 4 Health Limited |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
2. | Accounting policies - continued |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Computer equipment | - |
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Financial instruments |
A financial asset or a financial liability is recognised only when the entity 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, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. |
Comskills 4 Health Limited |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
3. | Charitable activities costs |
Direct | Support |
Costs (see | costs (see |
note 4) | note 5) | Totals |
£ | £ | £ |
Production and distribution of information |
250 |
- |
250 |
Workshops and events | 4,693 | 2,036 | 6,729 |
4,943 | 2,036 | 6,979 |
4. | Direct costs of charitable activities |
2024 | 2023 |
£ | £ |
Costs incurred for workshops and events | 4,693 | 756 |
Costs incurred for videos | 250 | 250 |
4,943 | 1,006 |
5. | Support costs |
Governance |
Management | costs | Totals |
£ | £ | £ |
Workshops and events | 890 | 1,146 | 2,036 |
6. | Net income/(expenditure) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Other services | 1,146 | 1,314 |
Depreciation - owned assets |
Comskills 4 Health Limited |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
7. | Trustees' remuneration and benefits |
During the year, fees amounting to £nil for workshop facilitation (2023: £nil) were paid to the trustees. |
Trustees' expenses |
During the year, travel and entertaining expenses amounting to £nil (2023: £nil) were reimbursed to two trustees. |
8. | Staff costs |
The average number of employees during the year was nil (2023: nil). |
There were no employees who received total employment benefits of more than £60,000 during the year (2023: nil). |
9. | Taxation |
Comskills 4 Health Limited is a charity for tax purposes in line with Paragraph 1 of Schedule 6 Finance Act 2010, under reference number XT31616. |
10. | Tangible fixed assets |
Computer |
equipment |
£ |
Cost |
At 1 April 2023 and 31 March 2024 |
Depreciation |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
Net book value |
At 31 March 2024 |
At 31 March 2023 |
Comskills 4 Health Limited |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
11. | Debtors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Prepayments and accrued income |
12. | Creditors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Accruals and deferred income |
13. | Related party disclosures |