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REGISTERED COMPANY NUMBER: 07516444 (England and Wales)
REGISTERED CHARITY NUMBER: 1143360














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
07516444 (England and Wales)

Registered Charity number
1143360

Registered office
85 Church Road
Hove
East Sussex
BN3 2BB

Trustees
L J Fallowfield
V A Jenkins
C E Twining (appointed 25/4/2023)

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 11 September 2024 and signed on its behalf by:





L J Fallowfield - Trustee

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 - 25

Charitable activities 3
Production and distribution of information 250 250
Workshops and events 6,729 2,437
Total 6,979 2,712

NET INCOME/(EXPENDITURE) (6,979 ) (2,712 )


Reconciliation of funds
Total funds brought forward 43,433 46,145

Total funds carried forward 36,454 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 10 242 331

Current assets
Debtors 11 50 50
Cash at bank 37,302 44,366
37,352 44,416

Creditors
Amounts falling due within one year 12 (1,140 ) (1,314 )

Net current assets 36,212 43,102

Total assets less current liabilities 36,454 43,433

NET ASSETS 36,454 43,433
Funds
Unrestricted funds 36,454 43,433
Total funds 36,454 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 11 September 2024 and were signed on its behalf by:





L J Fallowfield - Trustee

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 - Straight line over 4 years

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 89 25


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 2,674
Depreciation
At 1 April 2023 2,343
Charge for year 89
At 31 March 2024 2,432
Net book value
At 31 March 2024 242
At 31 March 2023 331


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 50 50

12. Creditors: amounts falling due within one year
2024 2023
£    £   
Accruals and deferred income 1,140 1,314

13. Related party disclosures

There were no related party transactions for the year ended 31 March 2024.