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REGISTERED COMPANY NUMBER: 04525003 (England and Wales)
REGISTERED CHARITY NUMBER: 1095766














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Caroline'S Rainbow Foundation

Caroline'S Rainbow Foundation

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Report of the Trustees 1 to 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 9

Caroline'S Rainbow Foundation (Registered number: 04525003)

Report of the Trustees
for the Year Ended 30 September 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 30 September 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
Objectives and aims
Caroline’s Rainbow Foundation is a registered UK charity, working to raise awareness of the importance of safer travel to anyone going travelling. We believe travel can broaden horizons. We always encourage people to ‘follow their dreams’, but also to recognise and prioritise life’s values every step of the way.

Safer Travel

Our Safer Travel App is an easily accessible source of essential information about travel destinations around the globe. It’s also free to download. Over 8 years of research we have collected travel safety information for over 350 popular tourist and backpacker destinations. The App provides; travel safety tips, useful contacts, areas to avoid, cultural insights and common crimes as well as suggesting must-see highlights and attractions.

One of our current projects is to reverify and transfer our database of information to our new website www.safertravel.org this means users will be able to access the information through their web browser when they need it without downloading the App.

Education

An important part of our work is to provide educational materials to young people and support teachers in raising awareness about travelling safely. Our presentations are offered primarily to Schools, Colleges and Universities.

Due to the Covid-19 pandemic we have been unable to deliver our presentations, to get around this issue we have recorded sound bites from our presentations and uploaded them to our website so people can still access this important information.

Podcasts – Safer Travel Talk

Safer Travel Talk is our new incentive discussing all things travel with a different focus each episode. Our aim is to talk to experienced travellers about their travels, discuss safe practices and different safety techniques to help inspire and educate others before embarking on their next adventure.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a charitable company limited by a guarantee and was incorporated on 3rd September 2002. It is governed by a memorandum and articles of association which were last amended on 9th October 2002. It is registered as a charity with the Charity Commission.

Recruitment and appointment of new trustees
As set out in the Articles of Association the trustees are appointed with regard to the requirement for any specialist skills needed. Applications for Trusteeship are sought by a variety of means including recruitment of specialist professionals.Trustees are required to retire by rotation. A number nearest to one-third of the number of Trustees must retire and may seek reappointment. The Trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment.


Caroline'S Rainbow Foundation (Registered number: 04525003)

Report of the Trustees
for the Year Ended 30 September 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The Trustees meet four times a year at Management Committee meetings. These meetings are attended where necessary by non-voting legal and other advisors.

The Trustees also have responsibilities under the Companies Act 2006 as set out in the attached Statement of Directors' Responsibilities. They have specific responsibility to provide reasonable assurance that:

- the charity is operating effectively
- its assets are safeguarded against unauthorised use or disposition
- proper records are maintained and financial information used within the charity or for
publication is reliable
- the charity complies with relevant laws and regulations

Induction and training of new trustees
As a small charity operating from a home office, potential trustees are invited to that office and are shown the records of the charity and briefed on the responsibilities of Trustees. On that induction day they meet all the key personnel including the founders of the charity and are asked to attend a board meeting in advance of their appointment, to meet the other Trustees and the company secretary who takes them through their legal obligations.

Risk management
The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

- a strategic plan and an annual budget approved by the Trustees
- regular consideration by the Trustees of financial results, variance from budgets, non-financial
performance indicators and benchmarking reviews
- delegation of authority and segregation of duties
- identification and management of risks

The Trustees have considered risk management as and when necessary. They intend, with appropriate professional advice, to introduce a formal risk management process to assess business risks and implement risk management strategies. This will involve identifying the types of risks the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04525003 (England and Wales)

Registered Charity number
1095766

Registered office
Castellett
Main Street
Allerthorpe
York
North Yorkshire
YO42 4RW

Trustees
R J Stuttle Artist
M L Grimes UK Technical Consultant
Miss M A Marks Business women


Caroline'S Rainbow Foundation (Registered number: 04525003)

Report of the Trustees
for the Year Ended 30 September 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Miss J E Sachedina

Approved by order of the board of trustees on 16 May 2025 and signed on its behalf by:





R J Stuttle - Trustee

Caroline'S Rainbow Foundation

Statement of Financial Activities
for the Year Ended 30 September 2024

30.9.24 30.9.23
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 896 3,150

Other trading activities 2 - 28
Total 896 3,178

EXPENDITURE ON
Raising funds 3 2,146 1,927


NET INCOME/(EXPENDITURE) (1,250 ) 1,251


RECONCILIATION OF FUNDS
Total funds brought forward 4,573 3,322

TOTAL FUNDS CARRIED FORWARD 3,323 4,573

Caroline'S Rainbow Foundation (Registered number: 04525003)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Unrestricted Total
funds funds
Notes £    £   
CURRENT ASSETS
Cash at bank 3,323 4,573

NET CURRENT ASSETS 3,323 4,573

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,323

4,573

NET ASSETS 3,323 4,573
FUNDS 6
Unrestricted funds 3,323 4,573
TOTAL FUNDS 3,323 4,573

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 16 May 2025 and were signed on its behalf by:





R J Stuttle - Trustee

Caroline'S Rainbow Foundation

Notes to the Financial Statements
for the Year Ended 30 September 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.

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
30.9.24 30.9.23
£    £   
Fundraising events - 28


Caroline'S Rainbow Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


3. RAISING FUNDS

Raising donations and legacies
30.9.24 30.9.23
£    £   
Office costs 1,600 1,097
Support costs 432 360
2,032 1,457

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,150

Other trading activities 28
Total 3,178

EXPENDITURE ON
Raising funds 1,927


NET INCOME 1,251


RECONCILIATION OF FUNDS
Total funds brought forward 3,322

TOTAL FUNDS CARRIED FORWARD 4,573


Caroline'S Rainbow Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


6. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 4,573 (1,250 ) 3,323

TOTAL FUNDS 4,573 (1,250 ) 3,323

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 896 (2,146 ) (1,250 )

TOTAL FUNDS 896 (2,146 ) (1,250 )


Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 3,322 1,251 4,573

TOTAL FUNDS 3,322 1,251 4,573

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,178 (1,927 ) 1,251

TOTAL FUNDS 3,178 (1,927 ) 1,251

Caroline'S Rainbow Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.10.22 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 3,322 1 3,323

TOTAL FUNDS 3,322 1 3,323

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 4,074 (4,073 ) 1

TOTAL FUNDS 4,074 (4,073 ) 1

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.