The Gauchers Association Limited (a Company Limited by Guarantee)
Registered number: 04468323
Charity Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Debtors 4 2,899 3,386
Cash at bank and in hand 198,854 210,719
201,753 214,105
Creditors: amounts falling due within one year 5 (7,125) (9,375)
Net current assets 194,628 204,730
Total assets less current liabilities 194,628 204,730
Net assets 194,628 204,730
Funds of the charity
Unrestricted funds 6 160,408 155,465
Restricted funds 6 34,220 49,265
Total charity funds 194,628 204,730
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D A Brown
Director
Approved by the board on 17 March 2025
The Gauchers Association Limited (a Company Limited by Guarantee)
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities and FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Companies Act 2006.
Fund Accounting
Funds held by the charity are either:

Unrestricted funds are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of appeal.
Income
Income received from subscriptions, donations, Gift Aid Tax and activities is measured at the fair value of the consideration received or receivable. Income is recognised when the charity has entitlement to the funds, any performance conditions attached the item of income have been met, it is probable that the income will be received and the amount can be reliably measured. Accruals are made for monies received on fund generating activities that were held during the financial year but received after the financial year end up to the date these financial statements were approved by the trustee/directors. Income received in advance of the provision of services is deferred until the criteria for income recognition are met.
Government and other grants for the purpose of giving immediate financial support with no future related costs, are recognised under the accrual model as income in the period in which it becomes receivable.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that a settlement will be required and the amount of the obligation can be measured reliably. Resources expended are included in the Statements of Financial Activities on an accrual basis, inclusive of any VAT which cannot be recovered. Where applicable they have been charged directly to the funds and activities to which they relate.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 3 to 10 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Net income/(expenditure) for the year 2024 2023
£ £
This is stated after charging:
Depreciation of owned fixed assets - 105
Independent Examiner's remuneration 2,850 2,700
Contributions to pension fund for employees 386 189
This is stated after crediting:
Donations from trustees 360 400
No employee received emoluments more than £60,000.
No key management personnel were paid a salary in the year.
3 Employees 2024 2023
Number Number
Part-time directors 3 3
Other part-time staff 1 1
Average number of persons employed by the company 4 4
4 Debtors 2024 2023
£ £
Other debtors 2,899 3,386
2,899 3,386
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,215 570
Taxation and social security costs 330 166
Other creditors 5,580 8,639
7,125 9,375
6 Movement in funds As 1 July Income Transfer Expenditure As 30 June
2023 2024
£ £ £ £ £
Restricted Funds
Alan Gordon Memorial Fund 1,984 38 - 14 2,008
Neuronopathic Fund 9,182 - - 778 8,404
Patient and Family Worker Support Fund 25,379 - - 10,500 14,879
LSD Collaborative Fund 692 - - - 692
Susan Lewis Memorial Fund 355 - - - 355
Improving Communications 7,873 - - - 7,873
Rare Minds Mental Health 3,800 - - 4,730 (930)
Family Fun Weekend - 3,000 - 2,061 939
Total restricted funds 49,265 3,038 - 18,083 34,220
General fund 155,465 53,642 - 48,699 160,408
Total unrestricted funds 155,465 53,642 - 48,699 160,408
Total funds 204,730 56,680 - 66,782 194,628
6 Movement in funds (continued)
The deficit on the Rare Minds Mental Health Fund of £930 at 30 June 2024 has arisen due to the timing of the receipt of funding. Grants covering the deficit had been applied for but were not approved or received at the year end. The fund is temporarily supported by the the surplus on the general fund. Subsequent to the year end the fund has been fully funded and brought back into surplus.
7 Contingent Asset
A proportion of grant income received after year end of £3,871 was for partial funding of website development costs expensed in the year to 30 June 2024 of £9,300. The grant applications were submitted before 30 June 2024 but had not been approved by the funders at that date.
8 Related party transactions
Jeremy H Manuel is Honorary President of the International Gaucher Alliance Limited ("IGA"). During the year ended 30 June 2024 the company charged the IGA £nil (2023: £767) for the provision of administration services. As at 30 June 2024 included in other debtors is £601 (2023: £601) due from IGA.
Included in other debtors at 30 June 2024 is £254 receivable from D Brown.
During the year the IGA received payment of £nil (2023: £1,406) for consultancy services provided to the charity.
The total amount of expenses waived by trustees during the year was £nil (2023: £nil).
9 Controlling party
The company is limited by guarantee and is under the control of its directors as a body.
10 Other information
The Gauchers Association Limited (a Company Limited by Guarantee) is a private company limited by guarantee and incorporated in England. It has no share capital. The liability of each member in the event of a winding up is limited to £10. Its registered office is:
86-90 Paul Street
London
EC2A 4NE
An Independent Examination has been carried out on the accounts. There were no matters of concern arising as a result of the Examination.
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