IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.6.23 31.5.24 31.5.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 3 3 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh107664342023-05-31107664342024-05-31107664342023-06-012024-05-31107664342022-05-31107664342022-06-012023-05-31107664342023-05-3110766434ns0:CharitableCompanyLimitedByGuarantee2023-06-012024-05-3110766434ns15:PoundSterling2023-06-012024-05-3110766434ns11:FRS1022023-06-012024-05-3110766434ns11:IndependentExaminationCharity2023-06-012024-05-3110766434ns11:SmallCompaniesRegimeForAccounts2023-06-012024-05-3110766434ns11:FullAccounts2023-06-012024-05-3110766434ns11:CharitiesSORP2023-06-012024-05-3110766434ns0:Trustee22023-06-012024-05-3110766434ns0:Trustee12023-06-012024-05-3110766434ns0:Trustee32023-06-012024-05-3110766434ns11:RegisteredOffice2023-06-012024-05-3110766434ns0:TotalUnrestrictedFunds2023-06-012024-05-3110766434ns0:TotalRestrictedIncomeFunds2023-06-012024-05-3110766434ns0:Activity82023-06-012024-05-3110766434ns0:TotalUnrestrictedFundsns0:Activity82023-06-012024-05-3110766434ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-06-012024-05-3110766434ns0:Activity82022-06-012023-05-3110766434ns0:Activity92023-06-012024-05-3110766434ns0:TotalUnrestrictedFundsns0:Activity92023-06-012024-05-3110766434ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-06-012024-05-3110766434ns0:Activity92022-06-012023-05-3110766434ns0:Activity112023-06-012024-05-3110766434ns0:Activity11ns0:TotalUnrestrictedFunds2023-06-012024-05-3110766434ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-06-012024-05-3110766434ns0:Activity112022-06-012023-05-3110766434ns0:Activity122023-06-012024-05-3110766434ns0:Activity12ns0:TotalUnrestrictedFunds2023-06-012024-05-3110766434ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-06-012024-05-3110766434ns0:Activity122022-06-012023-05-3110766434ns0:TotalUnrestrictedFunds2023-05-3110766434ns0:TotalRestrictedIncomeFunds2023-05-3110766434ns0:TotalUnrestrictedFunds2024-05-3110766434ns0:TotalRestrictedIncomeFunds2024-05-3110766434ns10:WithinOneYear2024-05-3110766434ns10:WithinOneYear2023-05-311076643432023-06-012024-05-311076643412023-06-012024-05-311076643412022-06-012023-05-3110766434ns10:OwnedAssets2023-06-012024-05-3110766434ns10:OwnedAssets2022-06-012023-05-3110766434ns10:FurnitureFittings2023-05-3110766434ns10:FurnitureFittings2023-06-012024-05-3110766434ns10:FurnitureFittings2024-05-3110766434ns10:FurnitureFittings2023-05-3110766434ns10:AfterOneYear2024-05-3110766434ns10:AfterOneYear2023-05-3110766434ns10:AllPeriods2024-05-3110766434ns10:AllPeriods2023-05-31
REGISTERED COMPANY NUMBER: 10766434 (England and Wales)
REGISTERED CHARITY NUMBER: 1187199



















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 Mr P Grosz
Mr M Kahan
Mr L Y Schapiro


COMPANY SECRETARY Mr M Kahan


REGISTERED OFFICE 58 Forburg Road
London
N16 6HT


REGISTERED COMPANY
NUMBER
10766434 (England and Wales)


REGISTERED CHARITY NUMBER 1187199


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 26 February 2025 and signed on its behalf by:





Mr M Kahan - Trustee

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 58,104 87,726 145,830 142,187

EXPENDITURE ON
Charitable activities 3
Healthcare assistance 9,553 68,070 77,623 59,056
Awareness and coaching 10,370 14,767 25,137 20,415
Support costs 42,475 - 42,475 47,804
Governance - - - 1,573
Total 62,398 82,837 145,235 128,848

NET INCOME/(EXPENDITURE) (4,294 ) 4,889 595 13,339


RECONCILIATION OF FUNDS
Total funds brought forward 33,338 686 34,024 20,685

TOTAL FUNDS CARRIED FORWARD 29,044 5,575 34,619 34,024

CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 8 1,404 1,652

CURRENT ASSETS
Debtors 9 43,330 24,129
Cash at bank and in hand 5,893 17,426
49,223 41,555

CREDITORS
Amounts falling due within one year 10 (16,008 ) (9,183 )

NET CURRENT ASSETS 33,215 32,372

TOTAL ASSETS LESS CURRENT
LIABILITIES

34,619

34,024

NET ASSETS 34,619 34,024
FUNDS 13
Unrestricted funds:
General fund 29,044 33,338
Restricted funds:
Restricted fund 5,575 686
TOTAL FUNDS 34,619 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 26 February 2025 and were signed on its behalf by:





Mr M Kahan - Trustee

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 - 5,536 3,392
Grants 52,568 87,726 140,294 138,795
58,104 87,726 145,830 142,187

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 248 292
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 2,287
DEPRECIATION
At 1 June 2023 635
Charge for year 248
At 31 May 2024 883
NET BOOK VALUE
At 31 May 2024 1,404
At 31 May 2023 1,652


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 41,606 22,405
Prepayments 1,010 1,010
42,616 23,415
Amounts falling due after more than one year:
Tax recoverable 714 714

Aggregate amounts 43,330 24,129

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 11) 5,589 -
Trade creditors 3,245 6,591
Accruals and deferred income 7,174 2,592
16,008 9,183

11. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 5,589 -

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 43,648 5,575 49,223 41,555
Current liabilities (16,008 ) - (16,008 ) (9,183 )
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 34,024 595 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 145,830 (145,235 ) 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

There were no related party transactions for the year ended 31 May 2024.