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COMPANY REGISTRATION NUMBER:
03651947
CHARITY REGISTRATION NUMBER:
1073903
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Compass Childrens Charity |
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Company Limited by Guarantee |
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Unaudited Financial Statements |
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Compass Childrens Charity |
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Company Limited by Guarantee |
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Year ended 31 December 2024
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Trustees' annual report (incorporating the director's report) |
1 to 13 |
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Independent examiner's report to the trustees |
14 |
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Statement of financial activities (including income and expenditure account) |
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Statement of financial position |
16 |
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Notes to the financial statements |
17 to 23 |
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Compass Childrens Charity |
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Company Limited by Guarantee |
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Trustees' Annual Report (Incorporating the Director's Report) |
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Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended
31 December 2024
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Reference and administrative details
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Registered charity name |
Compass Childrens Charity |
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Charity registration number |
1073903 |
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Company registration number |
03651947 |
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Principal office and registered |
Unit 2 The Business Exchange |
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office |
Rockingham Road |
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Kettering |
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Northamptonshire |
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NN16 8JX |
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The trustees
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Miss S Paredes |
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Ms Royce |
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Mr M Brannigan |
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Ms H C Bridge |
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Independent examiner |
Mr David Kelland |
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Independent Examiner |
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Meadows & Co Limited |
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Headlands House |
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1 Kings Court |
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Kettering, Northants |
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NN15 6WJ |
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Structure, governance and management
On 1st March 2016, the charity changed its name to Compass Children Charity.
Compass Children Charity is a registered charity - Registration No. 1073903 and a company limited by guarantee, company number 03651947. Charity Registration Date 10th February 1999.
The governing document is the Memorandum and Articles of Association incorporated on 14th October 1998 and amended by special resolution passed 25th January 1999. The change to the Charity's articles was accepted by Companies House and the Charities Commission in 2016 to achieve a Worldwide remit.
The control of the charity rests with the trustees and officers whose names are shown above.
The business of the Charity is conducted by the Chairperson, Trustees and Secretary. The trustees meet on a regular basis to administer the affairs of the charity.
Objectives and activities
Charitable Objects
The charity's objects ('Objects') are specifically restricted to the following:
a) to relieve the poverty of urban poor children in Latin America, particularly through the provision of hostel accommodation, rehabilitation services, vocational training and legal aid;
b) to preserve life by preventing the ill treatment of children;
c) to promote the human rights of children particularly but not exclusively by providing technical advice to governments, NGOs and other relevant bodies on the creation, improvement and implementation of legal, regulatory and administrative systems in relation to human rights matters; and
d) to promote the effectiveness of the charity by advancing the education of the public about the health and welfare of urban poor children undertaken by our volunteer groups.
The charity delivers its charitable objectives in several ways via:
- Grant-making for specific projects to partner organisations
- Direct service, capacity-building support and volunteer placements to partners
- UK outreach activities in the fields of education, volunteering and advocacy on behalf of urban poor children in Latin America
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives in planning our future activities.
Achievements and performance
We maintained strong partnerships with four Casa Alianza programmes in Latin America, providing grant support and advocacy and children's rights issues.
This report will note the charity's achievements, a financial review and a summary of its plans.
SUMMARY
Dear friends of Compass,
A world where children are free, safe and can realise their potential.
How our vision was shaped and continues in 2020 „
We undertook a survey with the children at each of our Latin American sites some years ago, to understand their dreams, aspirations, and life goals.
The answers we received have shaped our vision - simply because this is the vision of the
children we work with.
Our children know that it's not enough to aspire to have a home when you are homeless, if you are still not safe.
A sense of being free was overwhelmingly important. Free to make life decisions, freedom to speak out if you are afraid and most importantly, freedom to live a life free of violence and abuse. Despite such difficult beginnings, all the children we spoke with were incredibly positive about their future.
They mentioned the importance of Casa Alianza in supporting them to set goals and with how to map and reach these goals.
Each milestone they reach is one step closer to realising their potential. You can see a success story later in our report.
Your help and support helped make this possible - thank you so much.
Children and adolescents (0-17) have historically been the focus of the charity's work and this remains the same, recognising that strategic investments in young people can allow them to claim their rights to education, health, development and to live free from violence and discrimination. This rights-based approach promotes the social inclusion of children and adolescents through creating an enabling environment where young people have agency to inform decision making.
Any intervention that Compass Children's Charity will design and develop must achieve one of the following:
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Increased access to opportunities
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Improved quality of life
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Enablement of children and adolescents to make informed decisions
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Sustainability
We hope you will agree that our approach provides exciting opportunities for the charity to be innovative, explore new partnerships and to learn from other organisations so we can continue to share best practice with our partners.
This was so every child has the opportunity to be free, safe and realise their potential.
We seek to develop and grow the charity and with this aim we added to the board in 2019 a dedicated Communications trustee. Each of our trustees is an expert in their field and dedicated to raising funds and awareness for street connected children.
We continue to connect with new funders and corporate connections so our work with street connected children can grow.
Please read on to hear further about our 2020 successes.
Thank you once again for your unconditional support to help drive our work - we really couldn't do what we do without you.
WORKING WITH PROJECT PARTNERS
Our current project partners during this period were based in Nicaragua, Guatemala, Honduras and Mexico.
The programmes we supported focused on:
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Street connected children - children who live, work, or who spend a prolonged period on the streets.
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Trafficking survivors - children that have been trafficked nationally or across the Central American region for commercial and sexual exploitation and
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Unaccompanied migrant children and internally displaced children - children who have fled their country or town of origin due to violence and persecution and who have sought asylum in another country or town.
These children have experienced unspeakable levels of abuse, violence, and exploitation, resulting in physical and mental trauma, requiring specialist intervention care to support long term recovery.
Building trusting relationships with children is the fundamental driver of our work. This instills hope and courage for them to make the decision to leave the street and explore safer alternatives. Our desire is that each child can lead a happy, safe, socially inclusive, and dignified life.
All partner sites have staff with in-house expertise to respond to the individual needs of each child. This includes provision of a safe physical environment, medical care, psychosocial support, and access to legal aid for children who have experienced appalling human rights violations. Our Latin American partners push for prosecutions of the perpetrators of such violations.
There is growing evidence that the institutionalisation of children and young people can be detrimental to their wellbeing. Our partners in Latin America, Mexico and Kenya have family reintegration teams who work tirelessly to support children to return to live with their families where it is safe to do so.
We believe in ensuring the best interests of the children are always upheld and recognise that in some cases unfortunately, families do not provide a safe and stable environment for children. In these cases, we provide a safe, nurturing and family-like home for children to live and receive all the core services, love, and security in one home. Our partner in Kenya uses a foster family approach in the community, providing a child with supportive emotional care and a stable home environment.
For all our project partners 2020 proved extremely challenging in light of the worldwide pandemic.
Our programme partners worked and are still working, to keep our children safe, they are all in lockdown with dedicated staff working extra-long shifts to provide care to a very vulnerable population. We are proud to report no children in the residential homes suffered from Covid 19.
Many of the children are already suffering mental health and psychological problems and have weakened immune systems due to their lifestyles (drugs/malnutrition etc) before they came to the safety of the residential home.
We are working to ensure they have access to round the clock medical care during this uncertain time.
We are trying to maintain some normality (by home schooling and structured exercise) as routine and care are vital for their wellbeing in these very dangerous and uncertain times.
Since the pandemic began, all our partners have been reflecting on the global advice to maintain social distancing, wash your hands with clean water or antibacterial gel and stay at home. If you are living on the streets in Latin America, it is your worst nightmare come true.
Our partners are desperately trying to work with as many children as possible to help them leave the streets and have a place of safety and ensure they have access to round the clock medical care during this uncertain time and the support and funding from our donors has helped enormously.
La Alianza, Guatemala: 10 Year Anniversary
La Alianza works exclusively with female survivors of human trafficking, abuse and exploitation. The residence is the only 24-hour shelter of its kind in Guatemala dedicated to trafficked and sexually exploited girls. It provides essential wrap around services to meet the physical and emotional needs of these survivors. In this period, La Alianza Guatemala worked with 168 adolescent girls and babies, provided much needed services to overcome trauma, addiction and to support them to rebuild their lives free from abuse and exploitation. Compass Children's Charity supported the following programmes:
Activities / Art Therapy and Sport for health:
Art and sport are used in La Alianza as powerful interventions for girls to build their self-esteem, courage and self-efficacy. Art provides a safe and creative outlet for expression - proven to be highly effective when working with girls who are coming to terms with post-traumatic stress. Art is used to express emotion beyond the verbal; girls create images and use art materials such as clay and paint to reconnect them with physical sensations. Many trafficking survivors describe feelings of of 'numbness' and 'disconnection', in order to detach from physical and emotional feelings to cope with years of abuse. Researchers suggest senses of touch and sight connect directly to our brain's fear centre, which is why art therapy is ideally placed to work with traumatic memory.
Connection to memory through art can be an immediate release. It allows the person suffering to choose what they create, and to release aspects of the trauma at their own pace, without being overwhelmed. For children, this can be a particularly useful tool as they often have been told by adults 'not to tell' or are unable to understand negative experiences such as abuse or neglect. Art allows for a non-verbal telling, which can make them feel safe to share their experience, allowing the image to express what they feel.
This is an ongoing programme.
Football Programme:
The football programme runs alongside the education programme and is used to support the physical and emotional health of children. Participation in sport helps girls develop critical life skills that are transferable to other spheres of life such as teamwork, goal setting, resilience, and communication through constant practice. Sport provides discipline and structure, to organise and teach values to the girls who participate. It helps build confidence, self-esteem, and leadership skills. Girls learn to take initiative, raise their voices, and have the courage to take risks, fall and get back up. The programme is currently supported by Football Action to whom we are very grateful for enabling such an amazing opportunity.
This is an ongoing programme.
Vocational Training:
The programme endeavours to give the girls strong training and tools to enable them to live independently once they leave ALA. The courses have a broad range & are uniquely tailored to the individual girl & to the economic realities of life in Guatemala. All the girls who participated in the course passed & received certificates to benefit their futures. Opportunities for the girls to sell their work (e.g. jewellery) are made possible and the money they make is saved for them ready for when they live independently.
This is an ongoing programme for funding
This year, the generous donations to Compass Children's Charity have raised £ 11,400 for Education, Health, Covid protection ,football programmes and Christmas presents for the children.
Casa Alianza, Mexico:
Casa Alianza Mexico has worked with adolescent boys and girls in Mexico for over 30 years, responding to the ever-changing social climate for children and adolescents and providing dedicated services to their physical and emotional well-being. In 2020, Casa Alianza Mexico opened their new residential building with all of the children under one roof.
Compass Children's Charity supported the following programmes:
Mental Health programme:
This year much of our fundraising efforts were for the Mental health programme for street connected children to provide mental health treatment to sexually abused street children in Mexico and also provide health education and awareness on prevention of STDs and pregnancy for a new healthy, stable life. Casa Alianza Mexico provides integral attention for the care of street connected children, victims of abuse and social neglect, the omission of physical, emotional, and psychological care necessary for their development. In 2020, 30% of all child beneficiaries of Casa Alianza Mexico have been victims of sexual abuse. The abuse was perpetuated, permitted, or promoted by family members, as assailers and/or traffickers. This leads the children to distrust people around them and rarely share when they have been victims of abuse, it requires great skill and professional care to get them to open up, accept and benefit from treatment and services. The sexual abuse has several psychic manifestations, such as as Post-traumatic stress disorder, anxiety, depression, and suicidal ideation; some children also polarise their body image some self-inflict damage to their bodies, while others (usually victims of human traffic) normalise hypersexualizing their bodies.
The programme takes place in Mexico City, children are engulfed in a life where violence, sexual abuse and poverty is normal and cyclical. Those who live on the streets must find ways to survive at the cost of their health. In a vicious cycle that is hard to break; poverty hinders access to health & education and lack of health and education leads to growing poverty children are disproportionately affected by poverty, which leads to strained family relations, higher levels of drug use, proportionate to to incidences of abuse and cited as the main reason children leave home or become victims of abuse & trafficking.
The 120 beneficiaries of this project are children 8-18 including children living with HIV, refugee children, children with mental & physical disabilities, trafficking survivors
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Provide mental health treatment to sexually abused children and adolescents.
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To identify children and adolescent victims of sexual abuse.
- Raise awareness on the prevention of STDs and pregnancy. Activities.
- Application of sexuality assessment upon entrance to Casa Alianza and reapply 6 months later.
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Individual therapies for children victims of sexual abuse.
- Create therapeutic groups for children victims of sexual abuse.
- Horse assisted therapies for children with high levels of anxiety.
- Psychiatric evaluations and follow-up consultations, when required, to children who have been victims of sexual abuse.
- Sex education workshops.
- Gender violence prevention workshop.
- Sexual abuse and human trafficking prevention workshops.
- Facilitate the development of a healthy sexuality in children and adolescents' victims of social Neglect
Due to successful funding applications from Trusts and funders we were able to send£ 20,421.00 to this programme and it remains a priority for 2020 and beyond.
Safe Paths: A Specialist programme for unaccompanied migrant children
Casa Alianza Mexico launched their 'Safe Paths' programme in 2016, in response to the ever-increasing tide of violence and instability across Central America. Children were being
threatened by extreme violence, coerced into joining gangs on pain of death and where entire families have experienced such extreme violence, the country is no longer safe. The principal object of Safe Paths is to provide migrant children with a place of safety, essential services, and information to understand their rights to make informed decisions about their future. This is achieved using a three-pronged approach:
First, to provide children with a safe and age-appropriate environment to stay, corresponding with their physical and psychosocial needs. On arrival to Mexico, children are highly traumatised, having survived some form of violence or persecution. Before children can decide about their future, they need to feel well in the present, which requires tailor-made holistic interventions.
Second, Casa Alianza Mexico helps young people understand their rights and their options to seek refugee status, repatriation, or asylum in a neighbouring country. Upon arrival to Mexico, migrant children are often denied information about their rights, the detention and deportation process and are often returned to their home country without consideration. Casa Alianza Mexico seeks to provide young people with information to enable them to make informed decisions about their future.
Lastly, each child is provided with legal aid to help them with whatever they choose to do. For those who choose to remain in Mexico, this requires securing their legal status and ensuring each child has the relevant legal documents to enable them to access education and health systems. According to WOLA, in
Street Outreach:
The experience of homelessness results in a loss of community, routines, possessions, privacy, and security. Homelessness makes children more vulnerable to other forms of trauma such as physical and sexual assault, witnessing violence or abrupt separation. Children living on the streets are constantly seeking out 'safer' places to sleep, seeking refuge in rubbish tips, under bridges, and in alleyways.
Therefore, street outreach still remains at the core of Casa Alianza Mexico's work where trained social (outreach) workers meet with children on the streets, providing them with support at their most vulnerable, offering friendship and psychosocial therapy through play, a medium where outreach workers can begin to understand the circumstances these young people have found themselves in.
Over several meetings once trust is developed, outreach staff support the child to develop a life plan to unpack dreams and aspirations and express these via simple action plans.
Once a child is ready to take that first step to leave the streets, Casa Alianza Mexico provides high level support as they transition into the residential home. Here they receive a comprehensive package of medical and psychosocial care, detox treatment, nutritious food and a safe space to rest, recover and begin to rebuild their lives.
¨In Casa Alianza they help you„ they work out all of the resentment you have inside. They understand. I don't think about leaving anymore. I'm going to stay here„ I want to study and learn to read, learn a profession." Jose 14
Thanks to the generous support from Compass Children's Charity and our supporting donors and funders we donated £23,753 to Mexico this year.
Casa Alianza, Nicaragua:
There are very few chances for children living on the streets to turn their lives around. Casa Alianza Nicaragua offers that chance. In Nicaragua, more than half the population lives in extreme poverty and since May 2018, increasing levels of violence and political instability have led to rising costs, family breakdown and insecurity.
Casa Alianza Nicaragua has worked with children as young as six years old who have been found on the streets, having lived through poverty, violence, and abuse. Often children move to the city, with the hope of working in the informal sectors, such as shoe shiners, to earn enough to survive. Sadly, on arrival, they are in danger of further violence, trafficking, prostitution, and criminal exploitation. Whilst there are several charities working with homeless children in Nicaragua, there are few working in the capital city and with the ever-increasing threat of violence and insecurity, Casa Alianza Nicaragua remains one of the very few organisations that has continued to maintain its operations. It is still providing crucial outreach to children despite heightened political insecurity.
In 2020, Casa Alianza Nicaragua provided a safe home for 289 children and worked with a further 428 on the street. During this period, Compass Children's Charity supported the following programmes:
Programmes supported in 2020 included: Outreach and re-integration, Covid 19 support, occupational health, a specialist hearing aid for "Kim" and repairs for water damage at the mums and babies' home.
Children living or working on the streets in Nicaragua suffer hunger, indifference and are further traumatised by gangs, trafficking rings and organised criminal gangs who sexually exploit children in Managua or traffic them into other countries for the same. The dangers and abuse are overwhelming, so children often use solvent-based glue or use other drugs to numb hunger pains and temporarily escape their reality. When outreach workers encounter children on the streets, they often present one or more physical health problems resulting from sleep deprivation and violence experienced from the general public, rival gangs, and the police. Children often cite that they sleep with "one eye open" for fear of police persecution and violence from the community. This can lead to stunted growth, cognitive impairment and has a significant impact on mental health.
These children are often denied medical care and treatment at public hospitals, often because they have no identification and are perceived to be petty thieves likely to cause disorder. Children often require emergency first aid for cuts and wounds, have skin conditions because of poor hygiene, have head lice and injuries. The street outreach team is their only source of assistance, where treatment is provided on the streets but for serious injuries, staff accompany a child to a local medical facility and pay for their treatment .As children grow up on the streets, the absence of positive adult guidance and role models results in the underdevelopment of cognitive skills - crucially communication and reasoning skills, which represent challenges for children to consider a life away from the streets. The outreach team works around the city, identifying children at high risk, offering emergency medical care and friendship, which leads to building trusting relationships to explore the reasons why they are living on the streets, to support them to leave them for good.
Thanks to the generous support from Compass Children's Charity and our supporting donors and funders, we donated £16,275 to Nicaragua this year
Casa Alianza, Honduras:
Casa Alianza Honduras operates three residential centres serving children and young people who are in desperate need to escape the extreme violence they face living on the streets. In 2020, Casa Alianza Honduras provided residential care to 200 children and worked with 160 children to re-integrate them with family and worked with 182 children and adolescents on the streets of its capital, Tegucigalpa. Due to increasing violence in Honduras, Casa Alianza Honduras has doubled its work in the community, working with families at-risk of extreme poverty, family breakdown or living in gang operated areas. It provides support to children to resist antisocial behaviour, remain in school and provide healthy recreational activities for them to engage with.
CAH are also working with an increasing number of ID (internally displaced) children. This will be an ear we hope to draw more awareness to going forward.
In 2020 we won the Ockenden Prize for the programme for ID & Migrant children and received a grant of £ 25,000.00 which will make a huge difference to the children in this programme, we will continue to raise funds for this programme in 2021 and beyond.
CAH works in high-risk areas of the capital Tegucigalpa as well as other nearby cities, specifically to identify children at high risk and street connected children. Street outreach is the first and vital stage of the programme, connecting with the children, establishing trust and offering the next step to accessing their rights and a future. Among the activities carried out with children on the street is to provide first aid.
This is vital as many children are unable to access any form of healthcare or medical attention. Day after day, the team of street educators go out to the worst and most dangerous areas to identify groups where children are and offer first aid, help and support, a first line solution to their living conditions. In addition to first aid the team offer awareness sessions with recreational activities that help them to stay sober/drug free and start to make plans to improve their situation
It is a slow careful process as the children we work with are scared and frightened and very vulnerable. Street Outreach staff have weekly meetings to discuss progress of each individual child contacted and a life plan for that child going forward.
The street outreach teamwork is divided into two stages:
1) Contacting children and obtaining their trust, providing first aid and through games, sport, activities, talks show the children there is a better way forward. Encourage them to visit pre-community and take part in workshops, obtain access to healthcare.
2) During and after these activities the street outreach team gives group and individual counselling. The purpose is to help the children make the transition from living on the street to pre-community and our residential homes. The decision is always the child's
The team collect data on:
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The numbers of street children reached, and trust gained is logged
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The location of children residing on the street will be logged and locations visited regularly to maintain contact and gain trust.
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Records of children attending the street sessions with our outreach team are kept and monitored.
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Counselling sessions and outcomes are kept - showing if a child moves on to pre-community and then on to residential care
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First aid given and healthcare provided - records will be kept and follow ups provided where necessary
No child should live on the street - street outreach
Children should have access to their rights - including healthcare/education/counselling, first aid, legal representation to establish a right to an identity and access to a place of safety at our residential homes. The homeless children on the streets suffer hunger, indifference, invisibility; emotional and material deficiencies; continuously abused because of their circumstances they are exposed to prostitution, pornography, forced begging, involvement in criminal activities, as well as drug selling and use. Children living on the streets are excluded from the basic rights of an identity, an education, access to health care and a place to live. Vulnerable to all forms of violence and exploitation, invisible to welfare programs and the justice system These children are discriminated against suffering injustice, poverty, and violence that no child should be subjected to.
The programme provides a place of safety, reaching out to children who are abused, abandoned, neglected, living on the streets, some are victims of human trafficking, and other violations of their rights as children. We are continuously seeking funding to strengthen the street outreach team who - who day after day work in high-risk areas of the capital as well as other nearby cities, to identify children at high risk and offer first aid, help and support, a vital first line solution to their living conditions. Connecting with the children, establishing trust, and offering help to take the next step to accessing their rights and a future.
Thanks to the generous support from Compass Children's Charity and our supporting donors and funders we donated £ 25,000 to Honduras this year for the educational programme, street outreach, football for health and Christmas presents
Christmas Appeal:
Christmas for many people around the world is a time of togetherness, symbolic of family unity, celebration of the year that has passed and a time to look to the year ahead. However, Christmas can also be a stark reminder for the children we support of the family that they are unable to stay with, leading to children experiencing acute mental health problems such as anxiety, depression, sadness and isolation. The whole Christmas period can be heart rending as many children reach crisis, struggle to to understand and manage their feelings sadness, anger and a sense of abandonment. These feelings sometimes lead to violence - the only outlet many of these children know.
During this period, the Casa Alianza sites increase the number of mental health professionals working with the children - providing them with a safe space to unpack their feelings, manage their emotions with coping strategies along with positive reinforcement to ensure each child feels like they are a valued member of the Casa Alianza family. Group therapy and one-to-one therapy is integral to providing stability in this particularly difficult period.
For the last 20 years, we have ensured that every child at each of the sites receives a Christmas gift, a new set of clothes and has a memorable Christmas day celebration with their 'family'.
In 2020 we raised £4,492 from the Christmas appeal that we distributed to all four sites. This sum was raised as a result of our annual Christmas appeal and is thanks to our generous donors.
The amount donated to each Casa Alianza site is determined by the current number of children in each residential home:
"I've never had Christmas, no presents, no special day or special food. No one has cared about me as me - I 've never felt love and joy like I have at Casa Alianza" - Luisa, 13 years old
Our work in the UK - 2020 Overview
Project partner funding provided in 2020:
Casa Alianza Mexico
£23,753
Mental health, Covid 19 support - Christmas
Casa Alianza Honduras
£25,000
ID & Migrant programme - Christmas presents
Casa Alianza Nicaragua £16,275
Covid 19 - health - outreach/activities - Christmas
La Alianza Guatemala
£11,400
Covid 19 support - Activities - Sport - Christmas
£76,428
Fundraising
Due to the Global pandemic fundraising was altered in 2020 with few live events and many Trusts and funders freezing their grant giving, this trend is carrying into 2021 but we are confident that we will continue to raise funds and awareness for our project partners.
Advocacy/raising awareness:
The charity continues to have contact with Governmental bodies. In the UK, the Charity promotes advocacy through outreach and partnership activities in education. And through lobbying via the British Government, European Union and diplomatic channels and supports the work of our partner programmes in advocacy.
Advocacy is any activity by a group or individual that aims to influence governments, companies and decision-makers. It seeks to ensure that people, particularly the most vulnerable, are able to:
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Have their voice heard on issues that are important to them.
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Defend and safeguard their rights.
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Have their views and wishes genuinely considered when decisions are being made about their lives.
Advocacy aims to enable people to:
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Express their views and concerns.
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Access information and services
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Defend and promote their rights and responsibilities
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Explore their choices and options
The children we help have little voice of their own. Our advocacy work aims to give these children a voice. Working with our partners and supporters, we can advocate at a global, regional, state and local level.
Compass Children's Charity is committed to promoting and upholding the rights of street-living children throughout the world. There is much we can do, even at a very basic level. Anyone can become an advocate. All you need is compassion for those in need and the will to express your concerns in the right way to the right people. When many people act together, that singular action combines to become a powerful voice.
Community volunteers:
Music events were held on behalf of the Charity throughout the year by a long-standing supporter who raised over £3,500 in donated funds.
Financial review
In terms of our financial performance for the financial year the income generated was £216,762.
Net assets were £20,049
Reserves policy is to hold an average of three months operating costs.
Giftaid amounted to £9,075
The financial health of the charity is ensured by ongoing review of monthly internal management accounts and quarterly external profit and loss and balance sheet by the management of the Charity and the Trustees.
Plans for future periods
The charity is hopeful that income will increase with the move to a worldwide remit; allowing more funding bodies to be approached. The Trustees and general manager are actively looking at ways to implement this.
New Project partners
We are hoping to add a new project partner outside of Latin America before the end of 2017 subject to due diligence.
Governance
The charity has been granted new governance documents, regulated all PSC/Members lists reviewed its policies and office based costs.
We are:
- Actively recruiting to grow and strengthen our board with high calibre professionals across all areas Including those with proven experience in fundraising, income generation, business development, marketing, communications, international development and project work.
-Continuing to implement best practice in all areas.
-Undertaking a review of partnership programmes/needs & performance.
-Expanding our remit to project partners in new areas, those who are legally constituted and subject to due diligence.
-Actively working to increase out income to our partners this is our number one priority.
A continuing difference that can be seen again this year is that the number of children that our partners are working with has reduced significantly. This is in part due to the reduction in the number of street-connected children being encountered on the streets and tragically, because children are being lured into more clandestine and dangerous situations. Another factor is the shift that all sites are making in terms of increasing the quality of support provided to each child, which requires a higher level of resources to meet the increasingly complex trauma and mental health issues experienced by each child.
Compass Children's Charity recognises that this higher level of intervention and support requires additional resources, which is why we remain deeply committed to supporting these programmes into 2021 and beyond.
Whilst we have mentioned it throughout this report - we really couldn't have achieved all we have without your support. We have a huge challenge in front of us to increase our levels of support, work with a new partner, learn from others and ensure we provide the highest level of support to our partners.
We thank you for your uncompromising support, belief that children everywhere deserve better and look forward to 2021 where we can continue to implement our course of action!
On behalf of all the children in Honduras, Guatemala, Mexico, and Nicaragua - Sue - our outstanding general manager, Sheila, Mark, Raquel, Rebecca, and Alice(the trustees), we thank you and look forward to sharing exciting updates with you next year.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on
2 May 2025
and signed on behalf of the board of trustees by:
|
Compass Childrens Charity |
|
|
Company Limited by Guarantee |
|
|
Independent Examiner's Report to the Trustees of
Compass Childrens Charity |
|
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of
Compass Childrens Charity
('the charity') for the year ended 31 December 2024.
Responsibilities and basis of report
The trustees are also the directors of the company for the purposes of company law are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006, and
-
the accounts do not accord with those records, and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached."
Mr David Kelland
Independent Examiner
Independent Examiner
Meadows & Co Limited
Headlands House
1 Kings Court
Kettering, Northants
NN15 6WJ
2 May 2025
|
Compass Childrens Charity |
|
|
Company Limited by Guarantee |
|
|
Statement of Financial Activities |
|
(including income and expenditure account) |
|
Year ended 31 December 2024
|
2024 |
2023 |
|
Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|
Note |
£ |
£ |
£ |
£ |
|
|
|
|
|
Income and endowments
|
Donations and legacies |
5 |
74,667 |
141,491 |
216,157 |
122,387 |
|
Investment income |
6 |
605 |
– |
605 |
193 |
|
-------- |
--------- |
--------- |
--------- |
|
Total income |
75,272 |
141,491 |
216,762 |
122,580 |
|
-------- |
--------- |
--------- |
--------- |
|
|
|
|
|
|
Expenditure
Expenditure on raising funds:
|
Costs of other trading activities |
7 |
17,855 |
– |
17,855 |
18,908 |
|
Expenditure on charitable activities |
8,9 |
44,610 |
141,491 |
186,100 |
109,259 |
|
-------- |
--------- |
--------- |
--------- |
|
Total expenditure |
62,465 |
141,491 |
203,955 |
128,167 |
|
-------- |
--------- |
--------- |
--------- |
|
|
|
|
|
|
|
|
-------- |
--------- |
--------- |
--------- |
|
Net income/(expenditure) and net movement in funds |
12,807 |
– |
12,807 |
(
5,587) |
|
-------- |
--------- |
--------- |
--------- |
|
|
|
|
|
Reconciliation of funds
|
Total funds brought forward |
7,242 |
– |
7,242 |
12,829 |
|
-------- |
--------- |
--------- |
--------- |
|
Total funds carried forward |
20,049 |
– |
20,049 |
7,242 |
|
-------- |
--------- |
--------- |
--------- |
|
|
|
|
|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
|
Compass Childrens Charity |
|
|
Company Limited by Guarantee |
|
|
Statement of Financial Position |
|
31 December 2024
Fixed assets
|
Tangible fixed assets |
16 |
– |
56 |
|
|
|
|
Current assets
|
Debtors |
17 |
1,296 |
1,358 |
|
Cash at bank and in hand |
21,385 |
8,975 |
|
-------- |
-------- |
|
22,681 |
10,333 |
|
|
|
|
|
Creditors: amounts falling due within one year |
18 |
2,632 |
3,147 |
|
-------- |
-------- |
|
Net current assets |
20,049 |
7,186 |
|
-------- |
------- |
|
Total assets less current liabilities |
20,049 |
7,242 |
|
-------- |
------- |
|
Net assets |
20,049 |
7,242 |
|
-------- |
------- |
|
|
|
|
Funds of the charity
|
Unrestricted funds |
20,049 |
7,242 |
|
|
-------- |
------- |
|
Total charity funds |
19 |
20,049 |
7,242 |
|
|
-------- |
------- |
|
|
|
|
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
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
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the
board of trustees
and authorised for issue on
2 May 2025
, and are signed on behalf of the board by:
|
Compass Childrens Charity |
|
|
Company Limited by Guarantee |
|
|
Notes to the Financial Statements |
|
Year ended 31 December 2024
1.
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Unit 2 The Business Exchange, Rockingham Road, Kettering, Northamptonshire, NN16 8JX.
2.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.
3.
Accounting policies
Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of resources.
Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in note10.
Basis of preparation
The charity constitutes a public benefit entity as defined by FRS102.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Office Equipment |
- |
25% straight line |
|
Computer Equipment |
- |
25% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
4.
Limited by guarantee
Compass Childrens Charity
is a company limited by guarantee and thus has no share capital.
5.
Donations and legacies
|
|
Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
|
|
£ |
£ |
£ |
|
|
|
|
|
Donations
|
General Donations |
61,992 |
141,491 |
203,482 |
|
Casa Alianza UK |
3,600 |
– |
3,600 |
|
Gift Aid |
9,075 |
– |
9,075 |
|
|
-------- |
--------- |
--------- |
|
|
74,667 |
141,491 |
216,157 |
|
|
-------- |
--------- |
--------- |
|
|
|
|
|
|
|
Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
£ |
|
|
|
|
|
Donations
|
General Donations |
56,880 |
52,348 |
109,228 |
|
Casa Alianza UK |
3,000 |
– |
3,000 |
|
Gift Aid |
10,159 |
– |
10,159 |
|
|
-------- |
-------- |
--------- |
|
|
70,039 |
52,348 |
122,387 |
|
|
-------- |
-------- |
--------- |
|
|
|
|
|
6.
Investment income
|
|
Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
£ |
£ |
|
Bank interest receivable |
605 |
605 |
193 |
193 |
|
|
---- |
---- |
---- |
---- |
|
|
|
|
|
|
7.
Costs of other trading activities
|
|
Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
£ |
£ |
|
Appeal costs |
7,365 |
7,365 |
9,142 |
9,142 |
|
Advertising costs |
8,541 |
8,541 |
7,943 |
7,943 |
|
Awareness development costs |
1,949 |
1,949 |
1,823 |
1,823 |
|
|
-------- |
-------- |
-------- |
-------- |
|
|
17,855 |
17,855 |
18,908 |
18,908 |
|
|
-------- |
-------- |
-------- |
-------- |
|
|
|
|
|
|
8.
Expenditure on charitable activities by fund type
|
|
Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
|
|
£ |
£ |
£ |
|
Latin American Activities |
9,758 |
141,491 |
151,248 |
|
Support costs |
34,852 |
– |
34,852 |
|
|
-------- |
--------- |
--------- |
|
|
44,610 |
141,491 |
186,100 |
|
|
-------- |
--------- |
--------- |
|
|
|
|
|
|
|
Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
|
|
£ |
£ |
£ |
|
Latin American Activities |
23,236 |
52,348 |
75,584 |
|
Support costs |
33,675 |
– |
33,675 |
|
|
-------- |
-------- |
--------- |
|
|
56,911 |
52,348 |
109,259 |
|
|
-------- |
-------- |
--------- |
|
|
|
|
|
9.
Expenditure on charitable activities by activity type
|
Activities undertaken directly |
Support costs |
Total funds 2024 |
Total fund 2023 |
|
£ |
£ |
£ |
£ |
|
UK fundraising costs |
– |
32,686 |
32,686 |
31,913 |
|
Latin American Activities |
151,248 |
– |
151,248 |
75,584 |
|
Governance costs |
– |
2,166 |
2,166 |
1,762 |
|
|
--------- |
-------- |
--------- |
--------- |
|
|
151,248 |
34,852 |
186,100 |
109,259 |
|
|
--------- |
-------- |
--------- |
--------- |
|
|
|
|
|
|
10.
Support costs-casa alianza latin america
|
Support costs-Casa Alianza Latin America |
Total 2024 |
Total 2023 |
|
£ |
£ |
£ |
|
Staff costs |
15,593 |
15,593 |
15,013 |
|
Premises |
9,170 |
9,170 |
8,854 |
|
General office |
5,767 |
5,767 |
5,498 |
|
Finance costs |
828 |
828 |
478 |
|
Governance costs |
1,338 |
1,338 |
1,284 |
|
Support costs - Legal and professional |
2,100 |
2,100 |
2,100 |
|
Depreciation |
56 |
56 |
448 |
|
|
-------- |
-------- |
-------- |
|
|
34,852 |
34,852 |
33,675 |
|
|
-------- |
-------- |
-------- |
|
|
|
|
|
11.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
|
2024 |
2023 |
|
£ |
£ |
|
Depreciation of tangible fixed assets |
56 |
448 |
|
---- |
---- |
|
|
|
12.
Independent examination fees
Fees payable to the independent examiner for:
|
Independent examination of the financial statements |
1,338 |
1,284 |
|
------- |
------- |
|
|
|
13.
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
|
2024 |
2023 |
|
£ |
£ |
|
Wages and salaries |
25,339 |
24,128 |
|
-------- |
-------- |
|
|
|
The average head count of employees during the year was
1
(2023:
1
). The average number of full-time equivalent employees during the year is analysed as follows:
|
2024 |
2023 |
|
No. |
No. |
|
Number of staff |
1 |
1 |
|
---- |
---- |
|
|
|
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
14.
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
The charity reimbursed three trustees their travelling expenses. The total travelling reimbursement cost for the year was £Nil.
15.
Related party transactions
There are no related party transactions during the period.
16.
Tangible fixed assets
|
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
|
Cost |
|
|
|
|
At 1 January 2024 and 31 December 2024 |
164 |
26,216 |
26,380 |
|
---- |
-------- |
-------- |
|
Depreciation |
|
|
|
|
At 1 January 2024 |
164 |
26,160 |
26,324 |
|
Charge for the year |
– |
56 |
56 |
|
---- |
-------- |
-------- |
|
At 31 December 2024 |
164 |
26,216 |
26,380 |
|
---- |
-------- |
-------- |
|
Carrying amount |
|
|
|
|
At 31 December 2024 |
– |
– |
– |
|
---- |
-------- |
-------- |
|
At 31 December 2023 |
– |
56 |
56 |
|
---- |
-------- |
-------- |
|
|
|
|
17.
Debtors
|
2024 |
2023 |
|
£ |
£ |
|
Prepayments and accrued income |
1,186 |
1,123 |
|
Other debtors |
110 |
235 |
|
------- |
------- |
|
1,296 |
1,358 |
|
------- |
------- |
|
|
|
18.
Creditors:
amounts falling due within one year
|
2024 |
2023 |
|
£ |
£ |
|
Accruals and deferred income |
1,595 |
2,255 |
|
Social security and other taxes |
1,037 |
892 |
|
------- |
------- |
|
2,632 |
3,147 |
|
------- |
------- |
|
|
|
19.
Analysis of charitable funds
Unrestricted funds
|
At 1 January 2024 |
Income |
Expenditure |
At 31 December 2024 |
|
£ |
£ |
£ |
£ |
|
General funds |
7,242 |
75,272 |
(62,465) |
20,049 |
|
------- |
-------- |
-------- |
-------- |
|
|
|
|
|
|
At 1 January 2023 |
Income |
Expenditure |
At 31 December 2023 |
|
£ |
£ |
£ |
£ |
|
General funds |
12,829 |
70,232 |
(75,819) |
7,242 |
|
-------- |
-------- |
-------- |
------- |
|
|
|
|
|
Restricted funds
|
At 1 January 2024 |
Income |
Expenditure |
At 31 December 2024 |
|
£ |
£ |
£ |
£ |
|
Restricted Fund |
– |
141,491 |
(141,491) |
– |
|
---- |
--------- |
--------- |
---- |
|
|
|
|
|
|
At 1 January 2023 |
Income |
Expenditure |
At 31 December 2023 |
|
£ |
£ |
£ |
£ |
|
Restricted Fund |
– |
52,348 |
(52,348) |
– |
|
---- |
-------- |
-------- |
---- |
|
|
|
|
|
20.
Analysis of net assets between funds
|
Unrestricted Funds |
Total Funds 2024 |
|
£ |
£ |
|
Tangible fixed assets |
– |
– |
|
Current assets |
22,681 |
22,681 |
|
Creditors less than 1 year |
(2,632) |
(2,632) |
|
|
-------- |
-------- |
|
Net assets |
20,049 |
20,049 |
|
|
-------- |
-------- |
|
|
|
|
|
Unrestricted Funds |
Total Funds 2023 |
|
£ |
£ |
|
Tangible fixed assets |
56 |
56 |
|
Current assets |
10,333 |
10,333 |
|
Creditors less than 1 year |
(3,147) |
(3,147) |
|
|
-------- |
-------- |
|
Net assets |
7,242 |
7,242 |
|
|
-------- |
-------- |
|
|
|
|
21.
Related parties
There are no related party transactions during the year (2023: £nil).