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REGISTERED NUMBER: 11633127 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2022 TO 31 DECEMBER 2023

FOR

CENTER FOR COUNTERING DIGITAL HATE LTD

CENTER FOR COUNTERING DIGITAL HATE LTD (REGISTERED NUMBER: 11633127)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 November 2022 to 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CENTER FOR COUNTERING DIGITAL HATE LTD

COMPANY INFORMATION
for the Period 1 November 2022 to 31 December 2023







DIRECTORS: S A Saran
S J Clark
D N T Collins
T C L Brookes
I Ahmed
Dr D A Rich
M A Gould
I A Russell
R W Christie-Miller





SECRETARY: J A Levene





REGISTERED OFFICE: Langley House
Park Road
London
N2 8EY





REGISTERED NUMBER: 11633127 (England and Wales)





ACCOUNTANTS: Accura Accountants Ltd
Langley House
Park Road
East Finchley
London
N2 8EY

CENTER FOR COUNTERING DIGITAL HATE LTD (REGISTERED NUMBER: 11633127)

STATEMENT OF FINANCIAL POSITION
31 December 2023

31.12.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,581 13,592

CURRENT ASSETS
Debtors 5 77,133 9,057
Cash at bank 353,137 466,533
430,270 475,590
CREDITORS
Amounts falling due within one year 6 148,790 168,978
NET CURRENT ASSETS 281,480 306,612
TOTAL ASSETS LESS CURRENT
LIABILITIES

292,061

320,204

RESERVES
Income and expenditure account 292,061 320,204
MEMBERS' FUNDS 292,061 320,204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which 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 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 company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:





I Ahmed - Director


CENTER FOR COUNTERING DIGITAL HATE LTD (REGISTERED NUMBER: 11633127)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 November 2022 to 31 December 2023

1. STATUTORY INFORMATION

Center for Countering Digital Hate Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents donations and grant received to further the aims of the organisation.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CENTER FOR COUNTERING DIGITAL HATE LTD (REGISTERED NUMBER: 11633127)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 November 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment of 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 27,528
Additions 2,313
At 31 December 2023 29,841
DEPRECIATION
At 1 November 2022 13,936
Charge for period 5,324
At 31 December 2023 19,260
NET BOOK VALUE
At 31 December 2023 10,581
At 31 October 2022 13,592

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.10.22
£    £   
Other debtors 77,133 9,057

Included within other debtors are prepayments of £7,629 (October 2022: £5,827).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.10.22
£    £   
Taxation and social security 33,255 19,317
Other creditors 115,535 149,661
148,790 168,978

CENTER FOR COUNTERING DIGITAL HATE LTD (REGISTERED NUMBER: 11633127)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 November 2022 to 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Included within other creditors are accrued expenses of £48,409 (October 2022: £102,268).

7. UNRESTRICTED AND RESTRICTED FUNDS


Unrestricted
funds
Restricted
funds

Total

Total
2023 Oct 2022
£    £    £    £   
Income from:
Donations 762,163 56,500 818,663 924,452
Other trading activates

Total Income 762,163 56,500 818,663 924,452

Expenditure on:
Wages 456,455 46,400 502,855 481,879
All other expenditure 333,851 10,100 343,951 306,713
Total Expenditure 790,306 56,500 846,806 788,592

Net income/ (expenditure) for whole year (28,143 ) (28,143 ) 135,860

Reserves at date of financial statements 292,061 292,061 320,204


The restricted fund is from The Barrow Cadbury Fund of £56,500 (October 2022: £19,500).