IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.1.24 31.12.24 31.12.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh071021262023-12-31071021262024-12-31071021262024-01-012024-12-31071021262022-12-31071021262023-01-012023-12-31071021262023-12-3107102126ns0:CharitableCompanyLimitedByGuarantee2024-01-012024-12-3107102126ns15:PoundSterling2024-01-012024-12-3107102126ns11:FRS1022024-01-012024-12-3107102126ns0:IndependentExaminationCharity2024-01-012024-12-3107102126ns11:SmallCompaniesRegimeForAccounts2024-01-012024-12-3107102126ns11:FullAccounts2024-01-012024-12-3107102126ns0:CharitiesSORP2024-01-012024-12-3107102126ns16:EnglandWales2024-01-012024-12-3107102126ns11:RegisteredOffice2024-01-012024-12-3107102126ns0:Trustee22024-01-012024-12-3107102126ns0:Trustee12024-01-012024-12-3107102126ns0:Trustee32024-01-012024-12-3107102126ns0:Trustee42024-01-012024-12-3107102126ns0:Trustee52024-01-012024-12-3107102126ns11:CompanySecretary12024-01-012024-12-3107102126ns10:WithinOneYear2024-12-3107102126ns10:WithinOneYear2023-12-3107102126ns0:TotalUnrestrictedFunds2024-12-310710212622024-01-012024-12-31
REGISTERED COMPANY NUMBER: 07102126 (England and Wales)
REGISTERED CHARITY NUMBER: 1139568














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE TONGOLE FOUNDATION
Ackland Webb Ltd
Chartered Certified Accountants
Suite 1, First Floor
3 Jubilee Way
Faversham
Kent
ME13 8GD








THE TONGOLE FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 8

THE TONGOLE FOUNDATION (REGISTERED NUMBER: 07102126)

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).

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07102126 (England and Wales)

Registered Charity number
1139568

Registered office
Suite 2 Burfields House
The Plain
Goudhurst
Kent
TN17 1AE

Trustees
S K Payne Company Director (resigned 1.9.24)
D J Gridley
D J Cole
Ms L A Morgan (appointed 1.9.24)
S McKnight (appointed 1.9.24)

Company Secretary

Independent Examiner
Ackland Webb Ltd
Chartered Certified Accountants
Suite 1, First Floor
3 Jubilee Way
Faversham
Kent
ME13 8GD

Approved by order of the board of trustees on 26 September 2025 and signed on its behalf by:





D J Gridley - Trustee

1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE TONGOLE FOUNDATION


Independent examiner's report to the trustees of The Tongole Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








D Muggridge,

Ackland Webb Ltd
Chartered Certified Accountants
Suite 1, First Floor
3 Jubilee Way
Faversham
Kent
ME13 8GD

Date: .............................................
2
THE TONGOLE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 57,251 48,399

Other trading activities 2 - 1,116
Investment income 3 74 44
Total 57,325 49,559

EXPENDITURE ON
Raising funds 4 44,125 43,962


NET INCOME 13,200 5,597


RECONCILIATION OF FUNDS
Total funds brought forward 23,268 17,671

TOTAL FUNDS CARRIED FORWARD 36,468 23,268

The notes form part of these financial statements

3
THE TONGOLE FOUNDATION (REGISTERED NUMBER: 07102126)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 38,868 25,668

CREDITORS
Amounts falling due within one year 8 (2,400 ) (2,400 )

NET CURRENT ASSETS 36,468 23,268

TOTAL ASSETS LESS CURRENT LIABILITIES 36,468 23,268

NET ASSETS 36,468 23,268
FUNDS 9
Unrestricted funds 36,468 23,268
TOTAL FUNDS 36,468 23,268

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.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 26 September 2025 and were signed on its behalf by:





D J Gridley - Trustee

The notes form part of these financial statements

4
THE TONGOLE FOUNDATION

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£    £   
Fundraising events - 1,116

3. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Deposit account interest 74 44


5
THE TONGOLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. RAISING FUNDS

Raising donations and legacies
31.12.24 31.12.23
£    £   
Support costs 44,125 43,962

5. NET INCOME/(EXPENDITURE)

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

31.12.24 31.12.23
£    £   
Hire of plant and machinery 331 584

6. 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.


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 48,399

Other trading activities 1,116
Investment income 44
Total 49,559

EXPENDITURE ON
Raising funds 43,962


NET INCOME 5,597


RECONCILIATION OF FUNDS
Total funds brought forward 17,671

TOTAL FUNDS CARRIED FORWARD 23,268


6
THE TONGOLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Accrued expenses 2,400 2,400

9. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 23,268 13,200 36,468

TOTAL FUNDS 23,268 13,200 36,468

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 57,325 (44,125 ) 13,200

TOTAL FUNDS 57,325 (44,125 ) 13,200


Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 17,671 5,597 23,268

TOTAL FUNDS 17,671 5,597 23,268

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 49,559 (43,962 ) 5,597

TOTAL FUNDS 49,559 (43,962 ) 5,597

7
THE TONGOLE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


9. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 17,671 18,797 36,468

TOTAL FUNDS 17,671 18,797 36,468

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 106,884 (88,087 ) 18,797

TOTAL FUNDS 106,884 (88,087 ) 18,797

10. RELATED PARTY DISCLOSURES

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

8