REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
CROHN'S AND COLITIS RELIEF |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 2024 |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
CROHN'S AND COLITIS RELIEF |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 2024 |
CROHN'S AND COLITIS RELIEF |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 2024 |
Page |
Reference and Administrative Details | 1 |
Report of the Trustees | 2 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 13 |
CROHN'S AND COLITIS RELIEF |
REFERENCE AND ADMINISTRATIVE DETAILS |
FOR THE YEAR ENDED 31 MAY 2024 |
TRUSTEES |
COMPANY SECRETARY | Mr M Kahan |
REGISTERED OFFICE |
REGISTERED COMPANY NUMBER |
REGISTERED CHARITY NUMBER |
INDEPENDENT EXAMINER | Sugarwhite Meyer HS Ltd |
First Floor |
94 Stamford Hill |
London |
N16 6XS |
CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MAY 2024 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of 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). |
REFERENCE AND ADMINISTRATIVE INFORMATION |
The information is shown on page 1 of the financial statements and forms part of this report. |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The objects of the charity are the relief of sickness and the preservation of health especially Crohn's disease, colitis and all forms of inflammatory bowel disease and the advancement of education of those diseases. |
The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit. |
Significant activities |
Crohn's and Colitis Relief (CCR) was set up to improve the quality of life of people across the country affected by Inflammatory Bowel Disease as well as similar related illnesses. CCR primarily targets the Jewish Ashkenazi community where there is an exceptionally high percentage of people suffering from these diseases. Our work is dedicated to funding and delivering activities to support and relieve people suffering from irritable bowel syndrome, and to improve their lives. Since a diagnosis of Inflammatory Bowel Disease can initially prove overwhelming for a patient and their family, CCR's dedicated group of volunteer support workers is available to help families to understand the condition, offer informed answers to questions and suggest further sources of support. The trustees are satisfied with progress made this year. |
FINANCIAL REVIEW |
Financial review |
The trustees are satisfied with results for the year. Although income was similar to the previous year there was an increase in expenditure which left the charity with a small surplus |
Reserves policy |
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £34,619 (2023- £34,024) of which £5,574 (2023 - £686) were restricted. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Charity constitution |
The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 11 May 2017 |
Organisational structure |
The charity has three trustees whom meet regularly in order to discuss and control its activities. All trustees and the administrator act on a voluntary basis and receive no remuneration or reimbursement of expenses. |
The power to appoint new trustees is vested in the continuing board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures. |
Risk management |
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them. |
CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MAY 2024 |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
CROHN'S AND COLITIS RELIEF |
Independent examiner's report to the trustees of Crohn'S And Colitis Relief ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024. |
Responsibilities and basis of report |
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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: |
1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
2. | the accounts do not accord with those records; or |
3. | the accounts 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 accounts 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 accounts to be reached. |
E Meyer FCA BSc |
Sugarwhite Meyer HS Ltd |
First Floor |
94 Stamford Hill |
London |
N16 6XS |
26 February 2025 |
CROHN'S AND COLITIS RELIEF |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
FOR THE YEAR ENDED 31 MAY 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
EXPENDITURE ON |
Charitable activities | 3 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 34,024 |
CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434) |
BALANCE SHEET |
31 MAY 2024 |
2024 | 2023 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 8 |
CURRENT ASSETS |
Debtors | 9 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 10 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 13 |
Unrestricted funds: |
General fund | 29,044 | 33,338 |
Restricted funds: |
Restricted fund | 5,575 | 686 |
TOTAL FUNDS | 34,024 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that 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 charitable 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 charitable company. |
CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434) |
BALANCE SHEET - continued |
31 MAY 2024 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 2024 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Going concern |
There are no material uncertainties about the charity's ability to continue. |
2. | DONATIONS AND LEGACIES |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Donations | 5,536 | - |
Grants | 52,568 | 87,726 |
58,104 | 87,726 |
Grants received, included in the above, are as follows: |
2024 | 2023 |
£ | £ |
Charitable | 140,294 | 138,795 |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
3. | CHARITABLE ACTIVITIES COSTS |
Support |
Direct | costs (see |
Costs | note 4) | Totals |
£ | £ | £ |
Healthcare assistance | 77,623 | - | 77,623 |
Awareness and coaching | 25,137 | - | 25,137 |
Support costs | 26,143 | 16,332 | 42,475 |
128,903 | 16,332 | 145,235 |
4. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Support costs | 14,378 | 1,954 | 16,332 |
Support costs, included in the above, are as follows: |
Management |
2024 | 2023 |
Support | Total |
costs | activities |
£ | £ |
Rent and utilities | 12,336 | 8,019 |
Sundries | 1,794 | 930 |
Depreciation of tangible and heritage assets |
248 |
292 |
14,378 | 9,241 |
Governance costs |
2024 | 2023 |
Support | Total |
costs | activities |
£ | £ |
Independent examiner's fee | 960 | 780 |
Independent examiner's other fees | 960 | 780 |
General expenses | 34 | 13 |
1,954 | 1,573 |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
5. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Depreciation - owned assets |
Hire of plant and machinery | 16,276 | 12,442 |
6. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023. |
7. | AVERAGE NUMBER OF STAFF |
The average number of staff in the year was 3 (2023 - 3) |
8. | TANGIBLE FIXED ASSETS |
Fixtures |
and |
fittings |
£ |
COST |
At 1 June 2023 and 31 May 2024 |
DEPRECIATION |
At 1 June 2023 |
Charge for year |
At 31 May 2024 |
NET BOOK VALUE |
At 31 May 2024 |
At 31 May 2023 |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
9. | DEBTORS |
2024 | 2023 |
£ | £ |
Amounts falling due within one year: |
Trade debtors |
Prepayments |
Amounts falling due after more than one year: |
Tax recoverable |
Aggregate amounts |
10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Bank loans and overdrafts (see note 11) |
Trade creditors |
Accruals and deferred income |
11. | LOANS |
An analysis of the maturity of loans is given below: |
2024 | 2023 |
£ | £ |
Amounts falling due within one year on demand: |
Bank overdrafts |
12. | ANALYSIS OF NET ASSETS BETWEEN FUNDS |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
£ | £ | £ | £ |
Fixed assets | 1,404 | - | 1,404 | 1,652 |
Current assets |
Current liabilities | ( |
) | ( |
) | ( |
) |
29,044 | 5,575 | 34,619 | 34,024 |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
13. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.6.23 | in funds | 31.5.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 33,338 | (4,294 | ) | 29,044 |
Restricted funds |
Restricted fund | 686 | 4,889 | 5,575 |
TOTAL FUNDS | 595 | 34,619 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 58,104 | (62,398 | ) | (4,294 | ) |
Restricted funds |
Restricted fund | 87,726 | (82,837 | ) | 4,889 |
TOTAL FUNDS | ( |
) | 595 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.6.22 | in funds | 31.5.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 11,873 | 21,465 | 33,338 |
Restricted funds |
Restricted fund | 8,812 | (8,126 | ) | 686 |
TOTAL FUNDS | 20,685 | 13,339 | 34,024 |
CROHN'S AND COLITIS RELIEF |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
13. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 108,338 | (86,873 | ) | 21,465 |
Restricted funds |
Restricted fund | 33,849 | (41,975 | ) | (8,126 | ) |
TOTAL FUNDS | 142,187 | (128,848 | ) | 13,339 |
14. | RELATED PARTY DISCLOSURES |