Charity registration number 1136200
Company registration number 07031475 (England and Wales)
CA ENGLAND AND WALES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
CA ENGLAND AND WALES
CONTENTS
Page
Trustees' report
1
Independent examiner's report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 10
CA ENGLAND AND WALES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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

The principal activity of the company during the period was a fellowship of men and women who share their experience, strength and hope so that they may solve their common problem and help others.

Achievements and performance

The main achievements and the performance of the charity have been summarised in the trustee's annual report.

Financial review

As at the year ended 30 September 2024 the total funds were £41,104 (2023: £23,017). The directors have considered the risks faced by the charity in the year and have concluded that the performance was satisfactory.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 27 September 2009 and registered as a charity on 4 June 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

B D Donnelly
(Retired 5 October 2024)
Dr S Phillips
(Retired 7 December 2024)
S Revell
(Retired 9 October 2023)
J C Stanton
(Retired 9 October 2023)
P Mears
D Galloway
(Appointed 7 October 2023)

The trustees' report was approved by the Board of Trustees.

D Galloway
Trustee
10 February 2025
CA ENGLAND AND WALES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CA ENGLAND AND WALES
- 2 -

I report to the trustees on my examination of the financial statements of CA England and Wales (the charity) for the year ended 30 September 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

JA Griggs FCA
Independent Examiner
Levicks
61 London Road
Maidstone
Kent
ME16 8TX
Dated: 11 March 2025
CA ENGLAND AND WALES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income and endowments from:
Donations and legacies
3
40,051
74,115
Other trading activities
4
1,984
-
Other income
5
26,957
-
Total income
68,992
74,115
Expenditure on:
Raising funds
6
5,377
9,934
Charitable activities
7
45,528
76,167
Total expenditure
50,905
86,101
Net income/(expenditure) and movement in funds
18,087
(11,986)
Reconciliation of funds:
Fund balances at 1 October 2023
23,017
35,003
Fund balances at 30 September 2024
41,104
23,017

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CA ENGLAND AND WALES
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 4 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
12
276
346
Cash at bank and in hand
43,815
24,291
44,091
24,637
Creditors: amounts falling due within one year
13
(2,987)
(1,620)
Net current assets
41,104
23,017
Net assets excluding pension liability
41,104
23,017
The funds of the charity
Unrestricted funds
41,104
23,017
41,104
23,017

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 1 February 2025
D Galloway
Trustee
Company registration number 07031475 (England and Wales)
CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
1
Accounting policies
Charity information

CA England and Wales is a private company limited by guarantee incorporated in England and Wales. The registered office is 61 London Road, Maidstone, Kent, ME16 8TX.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

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 are allocated on the portion of the asset’s use.

CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
District donations
35,083
65,617
Other general grants
1,500
-
Other donations
3,468
8,498
40,051
74,115
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Literature sales
1,984
-
5
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Convention income
26,957
-
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Motor and travel expenses
5,377
9,934
CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 8 -
7
Expenditure on charitable activities
Unrestricted funds
Unrestricted funds
2024
2023
£
£
Direct costs
Public information
20,112
21,841
Computer expenses
3,159
127
Insurance
623
538
Printing, postage and stationery
-
1,213
Meeting costs
-
1,121
Helpline costs
3,799
3,405
Donations
5,024
31,966
Event costs
10,679
13,891
43,396
74,102
Share of support and governance costs (see note 8)
Support
2,132
2,065
45,528
76,167
Analysis by fund
Unrestricted funds
45,528
76,167
8
Support costs allocated to activities
2024
2023
£
£
Bank charges
332
325
Examination fees
1,680
1,620
Legal and professional
120
120
2,132
2,065
Analysed as
Charitable activities
2,132
2,065
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Prepayments and accrued income
276
346
13
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
2,987
1,620
14
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
23,017
68,992
(50,905)
41,104
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
General funds
35,003
74,115
(86,101)
23,017
CA ENGLAND AND WALES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
15
Analysis of net assets between funds
Unrestricted
funds
2024
£
At 30 September 2024:
Current assets/(liabilities)
41,104
41,104
Unrestricted
funds
2023
£
At 30 September 2023:
Current assets/(liabilities)
23,017
23,017
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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