Registered number: 04288005
Charity number: 1090785
ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
CONTENTS
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Reference and administrative details of the charity, its Trustees and advisers
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Trustees' responsibilities statement
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Statement of financial activities
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Notes to the financial statements
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2024
Trustees
Company registered number
04288005
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Charity registered number
1090785
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Registered office
Eden House
Reynolds Road
Beaconsfield
Bucks
HP9 2FL
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Company secretary
G N N Huskinson
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Accountants
Haslers
Chartered Accountants
Old Station Road
Loughton
Essex
IG10 4PL
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Bankers
Coutts & Co
440 Strand
London
WC2R 0QS
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Solicitors
Russell-Cooke Solcitors
2 Putney Hill
London
SW15 6AB
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their annual report together with the financial statements of the charity for the 6 April 2023 to 5 April 2024. The 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 charity 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.
Objectives and activities
a. Policies and objectives
The principal activity of the Charity in the period under review was that of pursuing its objects of providing relief to persons with Asperger’s Syndrome or related or similar conditions.
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
a. Main achievements of the charity
During the year, a number of private, corporate and trust donations were received. The total donation income in the year was £1,312 (2023: £5,650) In addition a grant of £10,000 was received from the National Lottery Community Fund as a grant to be directed towards the charity’s Saturday Club.
The charity is run from the private homes of the chairman and the company secretary.
The charity‘s website has been re-launched in new form to replace the previously existing website which had become outdated. The charity also operates a help service which has received numerous telephone calls and emails.
b. Key performance indicators
As will be seen from the accounts, the charity‘s financial position as at 5 April 2024 showed total funds of £79,233. The trustee/directors were satisfied that the charity remained solvent and could continue its operations.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
Achievements and performance (continued)
c. Review of activities
Office:
During this year the charity was run from the home of the Chair.
Saturday social club:
The Saturday social club programme was started in March 2010. It is a monthly Saturday club for people with AS mostly between the ages of 18 to 35 years old. The purpose is to promote self awareness and positive relationships. The club is normally conducted by Debbie Tucker (chair of the charity) assisted by facilitator Ceri Black on certain occasions and by facilitator Pam Lawrence on other occasions. Debbie and Ceri and Pam all have undergone DBS checks. Debbie Tucker has an MA (in Autism) and a PGCE in Asperger’s Syndrome. Ceri Black has worked extensively with young individuals on the spectrum. Pam Lawrence has experience of working in a school for children with special needs.
The Saturday social club is held at Grosvenor Chapel meeting rooms in South Audley St., London.
The aim of the group is to provide a safe and relaxed atmosphere for young adults with AS to socialise. The further aim has been also to provide social skills through shared interest.
The Saturday club took place regularly from 6 April 2023 - 5 April 2024. There were meetings of the club on April 22nd, May 20th, June 17th (Afternoon Tea Party), September 23rd, October 21st, November 11th, December 2nd (Christmas Party), 2023, January 27th, 2024, February 17th and March 23rd 2024. Similarly to the previous year there was an increase in registered members and the number registered has risen to 47. Some persons attended sessions regularly and some chose to come when they felt the need to do so, or when work permitted. Sessions followed a familiar and successful routine. Introductions were made to new members over tea, coffee and refreshments.There was 30 minutes of relaxation and discussion about anxiety issues. In November 2023 a mother of a member assisted the ASF in an application for The National Lottery Community Fund. We were successful in our application and received a cheque for £10,000. We were given permission to start our project with no delay so we were able in January 2024 to begin our calendar project. Twenty five 2025 Calendars were specially designed and printed. The space on each of the monthly pages was left for members to decorate. We used a self employed artist to attend several of the sessions to help members create a unique design for their calendars. For example she helped them create a step by step interpretation of “Still Life’ by Raoul Dufys (1928) for summer months. At the Christmas Party Dec 2024 members were presented with their calendars for use in 2025. This followed a lunch, quiz and prizes. Photographs and publicity material from the NLCF were used as requested by them. Eg. Photographs of work produced were posted on agreed Social Media Platforms.
Seminars:
The trustees have decided that the charity should not (anyhow at present) recommence the holding of seminars as this appears to be a field adequately covered by others. The trustees would instead intend to concentrate upon providing assistance with socialization for persons with AS.
Updating the website:
During the year further work was done to improve the charity‘s website.
During the year the charity answered numerous emails letters and telephone calls made regularly to the charity‘s helpline.
Volunteers:
The charity continues to work with volunteers who contribute to the work we do.
d. Fundraising activities and income generation
During the year the Foundation received donations from various sources including private donations in the total sum of £1,312.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity 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.
b. Reserves policy
The trustees/directors are satisfied that the foundation remains solvent and can continue operations. The net movement in total funds was an increase of £1,798 (2023: £47 increase) and reserves remain sufficient to meet the future requirements of the Charity.
Structure, governance and management
a. Constitution
Asperger's Syndrome Foundation is registered as a charitable company limited by guarantee and was set up by a Trust deed.
b. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
c. Organisational structure and decision-making policies
The Charity is organised so that the trustees meet regularly (either electronically or in person) to manage its affairs. All work is done on a voluntary basis or by engaging assistance on a part time and self employed basis.
d. Financial risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. The Trustees have renewed all the insurance and other procedures for risk which were set up in the previous financial year.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
Plans for future periods
The trustees wish to help provide relief to persons with Asperger's Syndrome.
They will continue to develop the community's awareness of Asperger's Syndrome and other similar conditions through the continuance of the social club and the maintenance of the website.The trustees hope soon (and subject to the restrictions of Covid) to develop a project to assist persons with Asperger’s Syndrome to make and retain social contacts.
Approved by order of the members of the board of Trustees on 24 February 2025 and signed on their behalf by:
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees (who are also the directors of the charity 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 year. 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 charity 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 judgements 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 charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity 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 24 February 2025 and signed on its behalf by:
G N N Huskinson
(Trustee)
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 5 APRIL 2024
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 10 to 17 form part of these financial statements.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
REGISTERED NUMBER: 04288005
BALANCE SHEET
AS AT 5 APRIL 2024
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Net assets excluding pension asset
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
REGISTERED NUMBER: 04288005
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2024
The charity 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 24 February 2025 and signed on their behalf by:
G N N Huskinson
(Trustee)
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The notes on pages 10 to 17 form part of these financial statements.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Asperger's Syndrome Foundation is a private company, limited by guarantee, incorporated in England and Wales, with a registration number 04288005. The address of the registered office is Eden House Reynolds Road, Beaconsfield, Bucks, HP9 2FL.
2.Accounting policies
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Basis of preparation of financial statements
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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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Asperger's Syndrome Foundation 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.
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
2.Accounting policies (continued)
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 charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
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.
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.
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Liabilities and provisions
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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 charity 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.
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
2.Accounting policies (continued)
The charity 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.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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Income from donations and legacies
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
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Analysis of expenditure by activities
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Activities undertaken directly
2024
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Saturday Club expenditure
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Professional assistance at Saturday Club
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
5.Analysis of expenditure by activities (continued)
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Analysis of support costs
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Other costs (including IT, web services & subscription to JustGiving)
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Trustees' remuneration and expenses
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During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
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During the year ended 5 April 2024, expenses totalling £NIL (2023 - £677) were reimbursed or paid directly to Trustees.
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
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Statement of funds - current year
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Balance at 6 April 2023
£
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Balance at 5 April 2024
£
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General Funds - all funds
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The following funds were held during the year:
Unrestricted
General Funds - General funds are maintained for administration, governance and providing relief to persons suffering from Asperger's Syndrome or related / similar disorders.
Restricted
Saturday Club - Restricted funds have been granted to the charity specifically for the use of funding The Saturday Club.
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Statement of funds - prior year
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Balance at
6 April 2022
£
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Balance at
5 April 2023
£
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General Funds - all funds
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
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Summary of funds - current year
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Balance at 6 April 2023
£
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Balance at 5 April 2024
£
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Summary of funds - prior year
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Balance at
6 April 2022
£
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Balance at
5 April 2023
£
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Analysis of net assets between funds
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Analysis of net assets between funds - current period
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Creditors due within one year
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ASPERGER'S SYNDROME FOUNDATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
10.Analysis of net assets between funds (continued)
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Analysis of net assets between funds - prior period
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Creditors due within one year
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Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £10 for the debts and liabilities contracted before he/she ceases to be a member.
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Related party transactions
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There were no related party transactions during the year.
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