HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Company limited by guarantee

Company Registration Number:
13425556 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2024

Period of accounts

Start date: 1 June 2023

End date: 31 May 2024

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Contents of the Financial Statements

for the Period Ended 31 May 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Directors' report period ended 31 May 2024

The directors present their report with the financial statements of the company for the period ended 31 May 2024

Principal activities of the company

The company is a Community Interest Company (CIC). As such, the CIC's activities are outlined in the Community Interest Annual Report that is included within this filing.



Directors

The directors shown below have held office during the whole of the period from
1 June 2023 to 31 May 2024

Joyce Beatrice Ms. Borman
Samantha Keir
Harold Anthony Rimmer
Luanne Rimmer
John David Tranmer


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 February 2025

And signed on behalf of the board by:
Name: Luanne Rimmer
Status: Director

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Profit And Loss Account

for the Period Ended 31 May 2024

2024 2023


£

£
Turnover: 1,093 4,938
Cost of sales: ( 5,710 ) ( 957 )
Gross profit(or loss): (4,617) 3,981
Distribution costs: ( 1,078 ) ( 1,306 )
Administrative expenses: ( 3,525 ) ( 4,880 )
Other operating income: 6,875 1,062
Operating profit(or loss): (2,345) (1,143)
Interest payable and similar charges: ( 109 ) ( 104 )
Profit(or loss) before tax: (2,454) (1,247)
Profit(or loss) for the financial year: (2,454) (1,247)

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Balance sheet

As at 31 May 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 2,327 2,573
Total fixed assets: 2,327 2,573
Current assets
Cash at bank and in hand: 16 0
Total current assets: 16 0
Creditors: amounts falling due within one year: 4 ( 6,781 ) ( 4,556 )
Net current assets (liabilities): (6,765) (4,556)
Total assets less current liabilities: (4,438) ( 1,983)
Total net assets (liabilities): (4,438) (1,983)
Members' funds
Profit and loss account: (4,438) ( 1,983)
Total members' funds: ( 4,438) (1,983)

The notes form part of these financial statements

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Balance sheet statements

For the year ending 31 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 18 February 2025
and signed on behalf of the board by:

Name: Luanne Rimmer
Status: Director

The notes form part of these financial statements

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer. Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Grants and funding are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant/funding conditions will be met, and the grants will be received. Grants and funding that specify performance conditions are recognised in Other Operating Income when the performance conditions are met. Where grant or funding income does not specify performance conditions, it is recognised in income when the proceeds are received or receivable. Grants and funding received before the recognition criteria are satisfied is recognised as a liability.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: - Land and buildings - 25 years - Plant and machinery - 5 years - Fixtures and fittings - 5 years - Vehicles - 10 years - Office Equipment - 3 years

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 5 5

    This number includes only the directors.

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2023 2,540 433 2,973
Additions
Disposals
Revaluations
Transfers
At 31 May 2024 2,540 433 2,973
Depreciation
At 1 June 2023 178 222 400
Charge for year 102 144 246
On disposals
Other adjustments
At 31 May 2024 280 366 646
Net book value
At 31 May 2024 2,260 67 2,327
At 31 May 2023 2,362 211 2,573

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 451
Trade creditors 30 30
Other creditors 6,751 4,075
Total 6,781 4,556

Short-term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

COMMUNITY INTEREST ANNUAL REPORT

HANDMADE WITH LOVE & MAKING MEMORIES C.I.C.

Company Number: 13425556 (England and Wales)

Year Ending: 31 May 2024

Company activities and impact

In 2023 after winning the Coronation Community Champion award, our director Luanne was invited to give presentations on ‘Life as a Volunteer’ to the unemployed individuals, schools and colleges across the Northwest region. These sessions highlighted the benefits of volunteering and took place over a six-month period. We expanded our hospital orders leading to an increase in both the number of volunteers working with us and the number of bereaved families we support. Our commitment to providing burial boxes for babies under 18 weeks continues, ensuring families receive compassionate care during difficult times. Our Rainbow Project continues to grow alongside our peer support initiatives, with the number of families we assist increasing each month. We collaborate work with two other organisations Relax with Lucy and Joel - The Complete Package, to provide comprehensive care and support for Rainbow families. In Recognition of our efforts, we were honoured to receive the 'Volunteer of the Year' award from both BBC Radio Manchester and the Benefact Group. The Latter included a £5k donation in December 2024 to further support our community projects. Based on feedback from the bereaved families we support, we hosted three online retreats for Mothering Sunday, Mental Health Awareness, and Baby Loss Awareness week providing a safe space for reflection and healing.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
18 February 2025

And signed on behalf of the board by:
Name: Luanne Rimmer
Status: Director