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REGISTERED COMPANY NUMBER: 08963655 (England and Wales)
REGISTERED CHARITY NUMBER: 1158729













Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Purple Community Fund

Purple Community Fund






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




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Cash Flow Statement 9

Notes to the Cash Flow Statement 10

Notes to the Financial Statements 11 to 20

Purple Community Fund (Registered number: 08963655)

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).

Overview
The Purple Community Fund (PCF) operates as a fundraising and advisory body, exclusively supporting and financing its Philippine registered sister charity Upskills+ Foundation Inc, (UFI) to support its relief and developmental work within the Philippines.
PCF and UFI exist as separate and independent entities operating under their respective legal and governance legislatures within the UK and the Philippines. In Jane Walker, both PCF and UFI share the same CEO, and this enables the charities to work without barriers to ensure full transparency and clear lines of communication.

OBJECTIVES AND ACTIVITIES
Objectives and Aims
The charity's objectives are, for the public benefit, in the Philippines and elsewhere in the world:
(A) The prevention and relief of poverty.
(B) The advancement of education and training.
(C) The advancement of good health, both physical and mental.
(D) The rehabilitation of victims of physical, mental and sexual abuse.

PCF aim to achieve these goals through raising money and awareness in the UK and working with our partner charity Upskills+ Foundation Inc. in the Philippines. Our beneficiaries are the poorest of the urban poor, this is poverty at its worst. We fund and run a community education mentoring programme for school dropouts as well as providing community health and nutrition and community livelihood and training programs.

Public benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Relationship Between PCF and UFI

A formal Memorandum of Understanding between PCF and UFI, agreed and signed by the respective boards of trustees, sets out the basis of the relationship as well as the conditions and mechanics of funding provided to UFI by PCF.
Funds held by PCF are released to UFI monthly in arrears, or in the case of grants according to the donors stipulated schedule. Where instruction for the allocation and reporting of provided funds is required, this is provided to UFI in advance.
In the advent of extraordinary circumstances such as natural disasters and other instances where an emergency funding appeal is deemed necessary UFI will formally set out a situational assessment and action plan for PCF to facilitate an appropriate response.


Purple Community Fund (Registered number: 08963655)

Report of the Trustees
for the Year Ended 31 December 2024

ACHIEVEMENTS AND PERFORMANCE
Trustees Statement
For the year 2024 UK derived funds totalled £555,226. This represented an increase of 46% over the previous year (£345,515). This was achieved despite 2024 being yet another challenging year for fundraising within the charitable sector with continued uncertainty within the global economy.
Of the total funds raised £325,821 were sent to our sister charity, Upskills+ (UFI) in the Philippines representing a significant increase of 53% against the previous year (£212,706).

Income received through our established funding streams was also bolstered by the receipt of non-budgeted legacy donations to the value of £137,354.80. This enabled PCF to provide UFI with sufficient funding to restart programs that had been suspended during 2023. Additionally, salary adjustments were affected for staff both in the UK and the Philippines, which had been frozen since 2022.

Despite Jane spending a greater proportion of her time in the Philippines PCF managed to retain its core UK supporter base. Through continuing to promote a wider awareness of the essential nature of UFI's outreach work new donors were also secured.
In 2023 it was identified that additional resources were needed for fundraising and new grant applications, and to further strengthen corporate relationships in the UK. To this end a new staff member, Laura, subsequently joined the team in September 2023 and quickly started contributing positively to the charity's fundraising efforts. After completing a successful trial period Laura increased her working hours to 4 days a week in 2024.
The subsequent income achieved from grant awards in 2024 came to £59,600, representing 14% of total income. Since joining Laura has proven herself to be an asset to PCF and is expected to further enhance outcomes for the charity's fundraising work. As part of her induction and familiarisation Laura spent 4 months in the Philippines with Jane where she also contributed significantly, supporting Jane with her fundraising in the Philippines.
Other than through grants in 2024 the charity's funding streams came from donations, gift aid, product sales, and bank account interest.

Since its inception over twenty years ago it has remained the charity's belief that our fundamental objectives are best served through access to education leading to positive outcomes. During this time over 1,000 children have been supported throughout their educational journeys. As of 2024 a total of 303 students currently remain in UFI's educational programmes. Some of these students are from the original child workers enlisted when Jane first started her charitable work in the Philippines. From commencement through to university, the educational journey undertaken by our supported students can take up to 17 years. This has necessitated a long-term commitment from the charity. During this time it has also become apparent that educational attainment needs be underpinned by simultaneous holistic social programmes benefiting the supported community. Programmes covering Health & Nutrition, Livelihood & Skills Training and Welfare Services have always been an essential component of the work undertaken.

Some highlights from 2024 include:
- A revamped product range with total product sales for the year achieving £37,276.
- Over 9,000 individual items were hand-produced from ringpulls by 65 out of work mothers.
- Products were sold in the UK, Philippines and Singapore.
- Over 15,000 patients were served through UFI health clinics.
- Approximately 40,000 meals were served from the community canteen.
- More than 10,000 food packs were distributed within the community.
- An estimated 60,000 individuals benefitted from services provided by the charity

Strategically it remains PCF's long-term objective for UFI to generate a greater proportion of its funding from local sources to become more self-sufficient and less reliant upon UK sourced income. Given this aim it is anticipated that Jane will continue more time in the Philippines in 2025 and 2026 to concentrate on strengthening the organisational structure and enhance future capacity building. In her position of CEO for both PCF and UFI she is ideally placed to be able to balance the needs of both moving forward.


Purple Community Fund (Registered number: 08963655)

Report of the Trustees
for the Year Ended 31 December 2024

As ever, the trustees of PCF recognise the incredible work undertaken by Jane and the team, not only in maintaining the smooth running of the operation during difficult times, but also for the tremendous demands and personal sacrifices this undoubtedly involves.

After experiencing so many challenges, we believe that the resourcefulness demonstrated, combined with a clear strategy for 2025 places PCF in a strong position to build upon its successes and continue to play an active role in relieving poverty and providing sustainable long-term opportunities for its beneficiaries.

As always, we would like to recognise and thank the funders who have supported our projects and activities during the year, whose generous support we value highly, as well as the generosity of the many individuals who support our work both financially and through volunteering.

FINANCIAL REVIEW
Principal funding sources
Funding comes from a variety of sources including formal grants, sponsorship, donations, and general fundraising activities.

Investment policy and objectives
Monies not immediately required for the objectives of PCF are held in a deposit account, in line with the investment policy. The charity does not have any other investments.

Reserves policy
The Trustees calculate the reserves as that part of the unrestricted funds which in 2024 represents the general fund. As of 31st December 2024, the charity had unrestricted free reserves of £31,000 covering 3 months' core running costs and £25,780.48 of legacy revenue to be used where needed.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution
The Purple Community Fund is an incorporated charity registered with the Charity Commission, registration number 1158729.

Recruitment and appointment of new trustees
The Board assesses its skills base on a regular basis and fills identified gaps by advertising and recruiting new Trustees. Trustees are chosen for their complementary skills, breadth of experience and contribution to the charity in a range of ways. New Board Members are appointed by the Board to serve for a term of two years. The minimum number of Trustees is three.

New Trustees meet with Mrs Bronwen Batey (Chair) and Mrs Jane Walker (Chief Executive) as part of an induction process.

A strategic planning and review day is held annually by the Board, to review the strategy and consider key issues emerging.

Organisational structure
The Board of Trustees meets quarterly and is responsible for the strategic direction and policy of the charity. Responsibility for the day to day running of the charity and delivery of activities is delegated to the Chief Executive and Management Team.


Purple Community Fund (Registered number: 08963655)

Report of the Trustees
for the Year Ended 31 December 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Trustees have reviewed the major strategic, business and operational risks, which the charity faces at this stage of its development and have identified key risks. Actions to address key risk areas have been agreed and progress is reviewed regularly. In addition, strong financial controls are in place to mitigate the risk of financial losses due to theft or fraud, and these controls are regularly reviewed. The charity also has in place a child protection policy which applies to all staff and Trustees, volunteers or consultants working on behalf of PCF.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08963655 (England and Wales)

Registered Charity number
1158729

Registered office
3 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6L

Trustees
B Batey
Ms R Halliwell-Paget
P M Levine
R Bradshaw

Company Secretary
E L Perry

Independent Examiner
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

Approved by order of the board of trustees on 13 June 2025 and signed on its behalf by:





B Batey - Trustee

Independent Examiner's Report to the Trustees of
Purple Community Fund

Independent examiner's report to the trustees of Purple Community Fund ('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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.








Tony Bennewith
The Institute of Chartered Accountants in England and Wales

Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

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

Purple Community Fund

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 2 282,935 233,483 516,418 303,952

Other trading activities 3 37,277 - 37,277 40,453
Investment income 4 1,534 - 1,534 1,110
Total 321,746 233,483 555,229 345,515

EXPENDITURE ON
Raising funds 5 48,818 - 48,818 10,655

Charitable activities 6
UK Activities 126,974 - 126,974 119,889
Philippine Activities 152,038 173,783 325,821 212,706
Total 327,830 173,783 501,613 343,250

NET INCOME/(EXPENDITURE) (6,084 ) 59,700 53,616 2,265
Transfers between funds 17 57,104 (57,104 ) - -
Net movement in funds 51,020 2,596 53,616 2,265

RECONCILIATION OF FUNDS
Total funds brought forward 124,708 11,660 136,368 134,103

TOTAL FUNDS CARRIED FORWARD 175,728 14,256 189,984 136,368

Purple Community Fund (Registered number: 08963655)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 13 7,665 - 7,665 1,220

CURRENT ASSETS
Stocks 14 25,626 - 25,626 27,478
Debtors 15 3,762 - 3,762 3,393
Cash at bank 144,890 14,256 159,146 111,236
174,278 14,256 188,534 142,107

CREDITORS
Amounts falling due within one year 16 (6,215 ) - (6,215 ) (6,959 )

NET CURRENT ASSETS 168,063 14,256 182,319 135,148

TOTAL ASSETS LESS CURRENT LIABILITIES 175,728 14,256 189,984 136,368

NET ASSETS 175,728 14,256 189,984 136,368
FUNDS 17
Unrestricted funds 175,728 124,708
Restricted funds 14,256 11,660
TOTAL FUNDS 189,984 136,368

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.


Purple Community Fund (Registered number: 08963655)

Balance Sheet - 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 13 June 2025 and were signed on its behalf by:





B Batey - Trustee

Purple Community Fund

Cash Flow Statement
for the Year Ended 31 December 2024

31.12.24 31.12.23
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 55,376 (7,212 )
Net cash provided by/(used in) operating activities 55,376 (7,212 )

Cash flows from investing activities
Purchase of tangible fixed assets (9,000 ) (370 )
Interest received 1,534 1,110
Net cash (used in)/provided by investing activities (7,466 ) 740

Change in cash and cash equivalents in the
reporting period

47,910

(6,472

)
Cash and cash equivalents at the beginning
of the reporting period

111,236

117,708
Cash and cash equivalents at the end of the
reporting period

159,146

111,236

Purple Community Fund

Notes to the Cash Flow Statement
for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.12.24 31.12.23
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

53,616

2,265
Adjustments for:
Depreciation charges 2,555 406
Interest received (1,534 ) (1,110 )
Decrease/(increase) in stocks 1,852 (7,734 )
Increase in debtors (370 ) (1,407 )
(Decrease)/increase in creditors (743 ) 368
Net cash provided by/(used in) operations 55,376 (7,212 )


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£    £    £   
Net cash
Cash at bank 111,236 47,910 159,146
111,236 47,910 159,146
Total 111,236 47,910 159,146

Purple Community Fund

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Purple Community Fund

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

2. DONATIONS AND LEGACIES
31.12.24 31.12.23
£    £   
Donations 428,149 227,078
Gift aid 25,169 30,780
Grants 63,100 46,094
516,418 303,952

Grants received, included in the above, are as follows:

31.12.24 31.12.23
£    £   
Trust and Foundation grants 38,000 32,800
Corporate grants 25,100 13,294
63,100 46,094

3. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£    £   
Fundraising events - 891
Product sales 37,277 39,562
37,277 40,453

4. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Deposit account interest 1,534 1,110


Purple Community Fund

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

5. RAISING FUNDS

Raising donations and legacies
31.12.24 31.12.23
£    £   
Fundraiser 22,860 7,267
Event costs 3,240 3,775
Raffle prizes - 7
26,100 11,049


Other trading activities
31.12.24 31.12.23
£    £   
Opening stock 27,478 19,744
Purchases 20,866 7,340
Closing stock (25,626 ) (27,478 )
22,718 (394 )

Aggregate amounts 48,818 10,655

6. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 7) note 8) Totals
£    £    £    £   
UK Activities 117,464 - 9,510 126,974
Philippine Activities - 325,821 - 325,821
117,464 325,821 9,510 452,795


Purple Community Fund

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

7. GRANTS PAYABLE
31.12.24 31.12.23
£    £   
Philippine Activities 325,821 212,706
The total grants paid to institutions during the year was as follows:
31.12.24 31.12.23
£    £   
Upskills 325,821 212,706


8. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
UK Activities 5,356 4,154 9,510

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.24 31.12.23
£    £   
Depreciation - owned assets 2,555 406

10. 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.



Purple Community Fund

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

11. STAFF COSTS
31.12.24 31.12.23
£    £   
Wages and salaries 78,421 78,270
Social security costs 3,312 2,410
Other pension costs 1,153 1,105
82,886 81,785

The average monthly number of employees during the year was as follows:

31.12.24 31.12.23
UK office staff 2 3

No employees received emoluments in excess of £60,000.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 163,062 140,890 303,952

Other trading activities 40,453 - 40,453
Investment income 1,110 - 1,110
Total 204,625 140,890 345,515

EXPENDITURE ON
Raising funds 10,655 - 10,655

Charitable activities
UK Activities 119,889 - 119,889
Philippine Activities 80,564 132,142 212,706
Total 211,108 132,142 343,250

NET INCOME/(EXPENDITURE) (6,483 ) 8,748 2,265
Transfers between funds 25,126 (25,126 ) -
Net movement in funds 18,643 (16,378 ) 2,265

RECONCILIATION OF FUNDS
Total funds brought forward 106,065 28,038 134,103

TOTAL FUNDS CARRIED FORWARD 124,708 11,660 136,368

Purple Community Fund

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

13. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 - 6,594 6,594
Additions 9,000 - 9,000
At 31 December 2024 9,000 6,594 15,594
DEPRECIATION
At 1 January 2024 - 5,374 5,374
Charge for year 2,250 305 2,555
At 31 December 2024 2,250 5,679 7,929
NET BOOK VALUE
At 31 December 2024 6,750 915 7,665
At 31 December 2023 - 1,220 1,220

14. STOCKS
31.12.24 31.12.23
£    £   
Stocks 25,626 27,478

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 1,348 2,913
Prepayments 2,414 480
3,762 3,393


Purple Community Fund

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

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors - 1,962
Social security and other taxes 3,781 1,971
Other creditors 34 626
Accrued expenses 2,400 2,400
6,215 6,959

17. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.24 in funds funds 31.12.24
£    £    £    £   
Unrestricted funds
General fund 124,708 (6,084 ) 57,104 175,728

Restricted funds
Upskills Education 11,507 34,899 (36,558 ) 9,848
Upskills Health 153 (2,019 ) 1,866 -
Upskills Welfare - 16,575 (16,575 ) -
Upskills Xmas - 2,573 (1,993 ) 580
Upskills Livelihood - 7,672 (3,844 ) 3,828
11,660 59,700 (57,104 ) 14,256
TOTAL FUNDS 136,368 53,616 - 189,984

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 321,746 (327,830 ) (6,084 )

Restricted funds
Upskills Education 131,182 (96,283 ) 34,899
Upskills Health 20,259 (22,278 ) (2,019 )
Upskills Welfare 67,448 (50,873 ) 16,575
Upskills Xmas 4,984 (2,411 ) 2,573
Upskills Livelihood 9,610 (1,938 ) 7,672
233,483 (173,783 ) 59,700
TOTAL FUNDS 555,229 (501,613 ) 53,616


Purple Community Fund

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

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General fund 106,065 (6,483 ) 25,126 124,708

Restricted funds
Upskills Education 24,347 30,199 (43,039 ) 11,507
Upskills Health - 1,070 (917 ) 153
Upskills Welfare 1,060 5,244 (6,304 ) -
Upskills Xmas 2,631 (1,041 ) (1,590 ) -
Upskills Livelihood - (26,724 ) 26,724 -
28,038 8,748 (25,126 ) 11,660
TOTAL FUNDS 134,103 2,265 - 136,368

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 204,625 (211,108 ) (6,483 )

Restricted funds
Upskills Education 107,597 (77,398 ) 30,199
Upskills Health 2,293 (1,223 ) 1,070
Upskills Welfare 18,136 (12,892 ) 5,244
Upskills Xmas 5,485 (6,526 ) (1,041 )
Upskills Livelihood 7,379 (34,103 ) (26,724 )
140,890 (132,142 ) 8,748
TOTAL FUNDS 345,515 (343,250 ) 2,265

Purple Community Fund

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

17. MOVEMENT IN FUNDS - continued

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

Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.24
£    £    £    £   
Unrestricted funds
General fund 106,065 (12,567 ) 82,230 175,728

Restricted funds
Upskills Education 24,347 65,098 (79,597 ) 9,848
Upskills Health - (949 ) 949 -
Upskills Welfare 1,060 21,819 (22,879 ) -
Upskills Xmas 2,631 1,532 (3,583 ) 580
Upskills Livelihood - (19,052 ) 22,880 3,828
28,038 68,448 (82,230 ) 14,256
TOTAL FUNDS 134,103 55,881 - 189,984

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 526,371 (538,938 ) (12,567 )

Restricted funds
Upskills Education 238,779 (173,681 ) 65,098
Upskills Health 22,552 (23,501 ) (949 )
Upskills Welfare 85,584 (63,765 ) 21,819
Upskills Xmas 10,469 (8,937 ) 1,532
Upskills Livelihood 16,989 (36,041 ) (19,052 )
374,373 (305,925 ) 68,448
TOTAL FUNDS 900,744 (844,863 ) 55,881

Purple Community Fund

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

17. MOVEMENT IN FUNDS - continued


Upskills Education: Funds received to support children in our education projects for our work in the Philippines with our partner Upskills plus foundation Inc.

Upskills Health: Funds received for our health clinic and projects for our work in the Philippines with our partner Upskills plus foundation Inc.

Upskills Welfare: Funds received for projects related to welfare within the community for our work in the Philippines with our partner Upskills plus foundation Inc.

Upskills Xmas: Funds received for projects related to Christmas food parcels for the children in our Education project and the community for our work in the Philippines with our partner Upskills plus foundation Inc.

Upskills Livelihood: Funds received for projects related to livelihood for our work in the Philippines with our partner Upskills plus foundation Inc.

Transfers between funds

An administration percentage up to 40% is taken from non-grant donations for specific Upskills and other projects. This is used to ensure the charity has sufficient resources to cover the office and administration costs in the UK.

The administration percentage is shown as a transfer from the Restricted Fund to Unrestricted.

18. RELATED PARTY DISCLOSURES

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