IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.1.24 31.12.24 31.12.24 FY C R Soames C L Serjeant R Rossington C Donald R S Farwell J G Barclay A W Muir FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh121173552023-12-31121173552024-12-31121173552024-01-012024-12-31121173552022-12-31121173552023-01-012023-12-31121173552023-12-3112117355ns0:CharitableCompanyLimitedByGuarantee2024-01-012024-12-3112117355ns15:PoundSterling2024-01-012024-12-3112117355ns0:Trustee22024-01-012024-12-3112117355ns0:Trustee12024-01-012024-12-3112117355ns0:Trustee32024-01-012024-12-3112117355ns0:Trustee42024-01-012024-12-3112117355ns0:Trustee52024-01-012024-12-3112117355ns0:Trustee62024-01-012024-12-3112117355ns0:Trustee72024-01-012024-12-3112117355ns11:FRS1022024-01-012024-12-3112117355ns11:IndependentExaminationCharity2024-01-012024-12-3112117355ns11:SmallCompaniesRegimeForAccounts2024-01-012024-12-3112117355ns11:FullAccounts2024-01-012024-12-3112117355ns11:CharitiesSORP2024-01-012024-12-3112117355ns16:EnglandWales2024-01-012024-12-3112117355ns11:RegisteredOffice2024-01-012024-12-3112117355ns0:TotalUnrestrictedFunds2024-01-012024-12-3112117355ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3112117355ns0:Activity92024-01-012024-12-3112117355ns0:TotalUnrestrictedFundsns0:Activity92024-01-012024-12-3112117355ns0:Activity9ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3112117355ns0:Activity92023-01-012023-12-3112117355ns0:Activity122024-01-012024-12-3112117355ns0:Activity12ns0:TotalUnrestrictedFunds2024-01-012024-12-3112117355ns0:Activity12ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3112117355ns0:Activity122023-01-012023-12-3112117355ns0:TotalUnrestrictedFunds2023-12-3112117355ns0:TotalRestrictedIncomeFunds2023-12-3112117355ns0:TotalUnrestrictedFunds2024-12-3112117355ns0:TotalRestrictedIncomeFunds2024-12-311211735522024-01-012024-12-3112117355ns0:TotalUnrestrictedFunds2023-01-012023-12-3112117355ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3112117355ns0:TotalUnrestrictedFundsns0:Activity92023-01-012023-12-3112117355ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3112117355ns0:Activity12ns0:TotalUnrestrictedFunds2023-01-012023-12-3112117355ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-01-012023-12-31
REGISTERED COMPANY NUMBER: 12117355 (England and Wales)
REGISTERED CHARITY NUMBER: 1186375



Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Bucks Association for the Care of
Offenders

The Bucks Association for the Care of
Offenders






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Statement of Financial Position 5 to 6

Notes to the Financial Statements 7 to 11

The Bucks Association for the Care of
Offenders (Registered number: 12117355)

Report of the Trustees
for the Year Ended 31 December 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 December 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).

OBJECTIVES AND ACTIVITIES
The Bucks Association for the Care of Offenders ("BACO") aims to help prevent re-offending. It does this by making small grants and providing educational and training materials and initiatives to serving prisoners, those released on temporary licence and to support ex-offenders living in the county of Buckinghamshire and Milton Keynes.

ACHIEVEMENT AND PERFORMANCE
The charity has successfully achieved the objects and has raised funds to enable this work to continue. The Board met four times (including once via Zoom). The AGM was held on 8th May 2024. The Directors/Trustees/Executive Committee have continued to steer BACO on a financially sound path.

FINANCIAL REVIEW
The following financial accounts show the result of the activities undertaken in the past year. An increase of assets of £48,497 has been recorded. BACO's reserves policy is to maintain at least three months of the annual budgeted expenditure in cash reserves.

STRUCTURE, GOVERNANCE AND MANAGEMENT
BACO is a Charitable Company Limited by Guarantee. The Directors/Trustees of the charity fulfil various executive roles. There are no salaried staff and no offices. The number of Directors/Trustees shall not be less than three nor more than nine with a three-year term and may be appointed for a maximum of three terms.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12117355 (England and Wales)

Registered Charity number
1186375

Registered office
Heart of Bucks
New Road
Weston Turville
Aylesbury
Buckinghamshire
HP22 5QT


The Bucks Association for the Care of
Offenders (Registered number: 12117355)

Report of the Trustees
for the Year Ended 31 December 2024

Trustees
C R Soames (Chair person, Fundraiser & Prisoner Support Volunteer)
J G Barclay (Governance - resigned 8 May 2024)
C Donald (Membership Secretary)
A Muir (Prisoner Support Volunteer)
R S Farwell (Education & Training Lead & Prisoner Support Volunteer)
N Ross (Prisoner Support Volunteer - appointed 14 January 2025)
R Rossington (Grants Administrator)
C L Serjeant (Treasurer)


Honorary Personnel

President Countess Howe, HM Lord Lieutenant for Buckinghamshire

Independent Examiner
Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

Approved by order of the board of trustees on 17 March 2025 and signed on its behalf by:





C R Soames - Trustee

Independent Examiner's Report to the Trustees of
The Bucks Association for the Care of
Offenders

Independent examiner's report to the trustees of The Bucks Association for the Care of Offenders ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.








Jane Park ACA

Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

Date: .............................................

The Bucks Association for the Care of
Offenders

Statement of Financial Activities
for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 75,547 7,750 83,297 44,776

Other trading activities 2 9,556 - 9,556 5,560
Investment income 3 676 - 676 -
Total 85,779 7,750 93,529 50,336

EXPENDITURE ON
Raising funds 2,112 - 2,112 860

Charitable activities
Costs of educational and training initiatives 889 52 941 9,930
Grants for individuals 31,331 7,750 39,081 42,291

Other 2,898 - 2,898 3,097
Total 37,230 7,802 45,032 56,178

NET INCOME/(EXPENDITURE) 48,549 (52 ) 48,497 (5,842 )


RECONCILIATION OF FUNDS
Total funds brought forward 31,043 5,998 37,041 42,883

TOTAL FUNDS CARRIED FORWARD 79,592 5,946 85,538 37,041

The Bucks Association for the Care of
Offenders (Registered number: 12117355)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank 79,592 5,946 85,538 37,041

NET CURRENT ASSETS 79,592 5,946 85,538 37,041

TOTAL ASSETS LESS CURRENT LIABILITIES 79,592 5,946 85,538 37,041

NET ASSETS 79,592 5,946 85,538 37,041
FUNDS 6
Unrestricted funds 79,592 31,043
Restricted funds 5,946 5,998
TOTAL FUNDS 85,538 37,041

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.


The Bucks Association for the Care of
Offenders (Registered number: 12117355)

Statement of Financial Position - continued
31 December 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 17 March 2025 and were signed on its behalf by:





C L Serjeant - Trustee

The Bucks Association for the Care of
Offenders

Notes to the Financial Statements
for the Year Ended 31 December 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£    £   
Fundraising events 9,556 5,560


The Bucks Association for the Care of
Offenders

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Deposit account interest 676 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


5. COMPARATIVES (YEAR-END 31.12.23) FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 28,526 16,250 44,776

Other trading activities 5,560 - 5,560
Total 34,086 16,250 50,336

EXPENDITURE ON
Raising funds 860 - 860

Charitable activities
Costs of educational and training initiatives 428 9,502 9,930
Grants for individuals 35,769 6,522 42,291

Other 1,264 1,833 3,097
Total 38,321 17,857 56,178

NET INCOME/(EXPENDITURE) (4,235 ) (1,607 ) (5,842 )


RECONCILIATION OF FUNDS
Total funds brought forward 35,278 7,605 42,883

TOTAL FUNDS CARRIED FORWARD 31,043 5,998 37,041

The Bucks Association for the Care of
Offenders

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
Unrestricted funds 31,043 48,549 79,592

Restricted funds
Restricted funds - City and Guilds of London
Institute

5,998

(52

)

5,946

TOTAL FUNDS 37,041 48,497 85,538

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted funds 85,779 (37,230 ) 48,549

Restricted funds
Restricted funds - Thames Valley
Community Fund

5,000

(5,000

)

-
Restricted funds - Aldo Trust 750 (750 ) -
Restricted funds - Heart of Bucks 2,000 (2,000 ) -
Restricted funds - City and Guilds of London
Institute

-

(52

)

(52

)
7,750 (7,802 ) (52 )
TOTAL FUNDS 93,529 (45,032 ) 48,497


The Bucks Association for the Care of
Offenders

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
Unrestricted funds 35,278 (4,235 ) 31,043

Restricted funds
Restricted funds - Thames Valley
Community Fund

4,186

(4,186

)

-
Restricted funds - Heart of Bucks 3,419 (3,419 ) -
Restricted funds - City and Guilds of London
Institute

-

5,998

5,998
7,605 (1,607 ) 5,998
TOTAL FUNDS 42,883 (5,842 ) 37,041

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted funds 34,086 (38,321 ) (4,235 )

Restricted funds
Restricted funds - Thames Valley
Community Fund

-

(4,186

)

(4,186

)
Restricted funds - Aldo Trust 750 (750 ) -
Restricted funds - Heart of Bucks - (3,419 ) (3,419 )
Restricted funds - City and Guilds of London
Institute

15,500

(9,502

)

5,998
16,250 (17,857 ) (1,607 )
TOTAL FUNDS 50,336 (56,178 ) (5,842 )


The Bucks Association for the Care of
Offenders

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. RELATED PARTY DISCLOSURES

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

8. RESTRICTED FUNDS - PURPOSE AND RESTRICTION ON FUNDS

Thames Valley Community Fund - Grants to ex-offenders with aim to reduce reoffending through education, employment and training within Buckinghamshire and Milton Keynes.

Heart of Bucks - Grants to ex-offenders with aim to reduce reoffending within Buckinghamshire, plus other support costs.

Aldo Trust - Grants to prisoners or recently released prisoners at no more than £25 per person for educational, welfare and employment purposes.

City and Guilds of London Institute - to develop an award bearing programme for prisoners to take the lead in providing enriched learning in the gym and where relevant, obtain the skills and qualifications to facilitate entry to an employment route in the fitness industry on release.