Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 4359891 2806720 2025-03-31 2024-04-01 false not blank 0 0 08519901 2024-04-01 2025-03-31 08519901 2023-04-01 2024-03-31 08519901 2025-03-31 08519901 2024-03-31 08519901 2024-04-01 08519901 2023-04-01 08519901 c:RegisteredOffice 2024-04-01 2025-03-31 08519901 d:Buildings 2024-04-01 2025-03-31 08519901 d:Buildings 2025-03-31 08519901 d:Buildings 2024-03-31 08519901 d:CurrentFinancialInstruments 2025-03-31 08519901 d:CurrentFinancialInstruments 2024-03-31 08519901 d:Non-currentFinancialInstruments 2025-03-31 08519901 d:Non-currentFinancialInstruments 2024-03-31 08519901 c:FRS102 2024-04-01 2025-03-31 08519901 c:IndependentExaminationCharity 2024-04-01 2025-03-31 08519901 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08519901 b:Trustee1 2024-04-01 2025-03-31 08519901 b:Trustee2 2024-04-01 2025-03-31 08519901 b:Trustee3 2024-04-01 2025-03-31 08519901 b:Trustee4 2024-04-01 2025-03-31 08519901 b:Trustee5 2024-04-01 2025-03-31 08519901 b:RestrictedIncomeFunds 2024-04-01 2025-03-31 08519901 b:TotalEndowmentFunds 2024-04-01 2025-03-31 08519901 b:TotalEndowmentFunds 2023-04-01 2024-03-31 08519901 b:RestrictedIncomeFunds 2025-03-31 08519901 b:RestrictedIncomeFunds 2024-03-31 08519901 b:TotalEndowmentFunds 2025-03-31 08519901 b:TotalEndowmentFunds 2024-03-31 08519901 b:TotalUnrestrictedFunds 2025-03-31 08519901 b:TotalUnrestrictedFunds 2024-03-31 08519901 b:TotalRestrictedIncomeFunds 2025-03-31 08519901 b:TotalRestrictedIncomeFunds 2024-03-31 08519901 c:FullAccounts 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08519901 Charity number: 1152422 THUMBPRINT FOUNDATION (A Company Limited by Guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) CONTENTS
| Page
Reference and Administrative Details of the Company, its Trustees and Advisers | 1
Trustees' Report | 2 - 3
Independent Examiner's Report | 4
Statement of Financial Activities | 5
Balance Sheet | 6 - 7
Notes to the Financial Statements | 8 - 15
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
Trustees | Gary Richard Essam
| Reverend Jerome Devakumar Joseph
| Mrs Grace Machelle Joseph
| Dr Marie Anne Essam
| Dr Sharon Lynn Stone
Company registered number | 08519901
Charity registered number | 1152422
Registered office | 131 Lewes Road Brighton BN2 3LG
Page 1
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the Thumbprint Foundation for the year 1 April 2024 to 31 March 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. Our objectives The aims and objectives of the Thumbprint Foundation are set out in the charity’s trust deed and are summarised as follows: • To advance the Christian faith, • To further Christian education and, • To relieve persons who are in conditions of need, financial hardship or sickness Thumbprint Foundation fulfils its objectives through three primary initiatives: 1. The Well Church; a Church comprised of regular members and open to the public 2. Training and education; Christian and non-Christian training provided in Brighton and Hove, the UK and the World 3. Partnering with, and providing services to, other charities with aligned objectives including but not limited to Fresh Start Community Association (a community organisation, founded by the founders of Thumbprint Foundation, focussed on improving social cohesion in the local area and also open to the public) These objectives, and our resulting activities to achieve them, have been for the benefit of both the attendees of the respective groups and the wider public. Objectives and activities a. Policies and objectives In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. Achievements and performance Financial review a. Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. Page 2
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) Structure, governance and management a. Constitution Thumbprint Foundation is registered as a charitable company limited by guarantee and was set up by a Trust deed. b. Methods of appointment or election of Trustees The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Statement of Trustees' responsibilities The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ∙select suitable accounting policies and then apply them consistently; ∙observe the methods and principles of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 17 October 2025 and signed on their behalf by:
Gary Richard Essam |
Page 3
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Report to the Trustees of Thumbprint Foundation ('the Company')
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the Trustees of the Company (and 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 the Company's accounts 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. Signed: Dated: 17 October 2025 Kolade Andrew Alli ACMA The ARK Financial Management Consultancy Ltd 10 Gatcombe Gardens West End Hampshire SO18 3NA Page 4
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
|  | Restricted funds 2025 | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £ | £
Income from: |  |  |  |  |
Donations and legacies | 2 | - | 182,114 | 182,114 | 206,626
Total income |  | - | 182,114 | 182,114 | 206,626
Expenditure on: |  |  |  |  |
Charitable activities | 3 | 90,585 | 141,466 | 232,051 | 198,615
Total expenditure |  | 90,585 | 141,466 | 232,051 | 198,615
Net movement in funds |  | (90,585) | 40,648 | (49,937) | 8,011
Reconciliation of funds: |  |  |  |  |
Total funds brought forward |  | 31,812 | 1,421,485 | 1,453,297 | 1,445,286
Net movement in funds |  | (90,585) | 40,648 | (49,937) | 8,011
Total funds carried forward |  | (58,773) | 1,462,133 | 1,403,360 | 1,453,297
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 to 15 form part of these financial statements.
Page 5
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) REGISTERED NUMBER: 08519901 BALANCE SHEET AS AT 31 MARCH 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 1,878,930 |  | 1,878,930
|  |  | 1,878,930 |  | 1,878,930
Current assets |  |  |  |  |
Cash at bank and in hand |  | 48,206 |  | 7,775 |
|  | 48,206 |  | 7,775 |
Creditors: amounts falling due within one year | 7 | (1,320) |  | (1,320) |
Net current assets |  |  | 46,886 |  | 6,455
Total assets less current liabilities |  |  | 1,925,816 |  | 1,885,385
Creditors: amounts falling due after more than one year | 8 |  | (522,456) |  | (432,088)
Net assets excluding pension asset |  |  | 1,403,360 |  | 1,453,297
Total net assets |  |  | 1,403,360 |  | 1,453,297
Charity funds |  |  |  |  |
Restricted funds | 9 |  | (58,773) |  | 31,812
Unrestricted funds | 9 |  | 1,462,133 |  | 1,421,485
Total funds |  |  | 1,403,360 |  | 1,453,297
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on 17 October 2025 and signed on their behalf by: Page 6
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) REGISTERED NUMBER: 08519901 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
Gary Richard Essam |
The notes on pages 8 to 15 form part of these financial statements.
Page 7
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Thumbprint Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
| 1.2 | Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
| 1.3 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT.
| 1.4 | Tangible fixed assets and depreciation
Tangible fixed assets costing £1k or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |
Page 8
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies (continued)
| 1.5 | Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
| 1.6 | Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
| 1.7 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 9
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 2. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Donations | 182,114 | 182,114 | 206,626
| Total 2024 | 206,626 | 206,626 |
Page 10
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 3. | Analysis of expenditure on charitable activities
|  | Summary by fund type
|  |  | Restricted funds 2025 | Unrestricted funds 2025 | Total 2025 | Total 2024
|  |  | £ | £ | £ | £
| Direct costs - Activities (Activity 1) | 90,585 | 141,466 | 232,051 | 198,615
| Total 2024 | 64,922 | 133,693 | 198,615 |
Page 11
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Independent examiner's remuneration
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts | 1,320 | 1,320
5. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 31 March 2025, expenses totalling £33,000 were paid to Trustee Mrs Grace Machelle Joseph (2024 - £17,000) in relation to work carried out on behalf of Thumbprint Foundation as minister. During the year ended 31 March 2023, expenses totalling £33,000 were paid to Trustee Rev Jerome Joseph (2022 - £17,000) in relation to work carried out on behalf of Thumbprint Foundation as minister.
6. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,878,930
| At 31 March 2025 | 1,878,930
| Net book value |
| At 31 March 2025 | 1,878,930
| At 31 March 2024 | 1,878,930
7. | Creditors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Accruals and deferred income | 1,320 | 1,320
Page 12
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  | 2025 | 2024
|  | £ | £
| Bank loans | 522,456 | 432,088
Page 13
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 9. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 April 2024 £ | Income £ | Expenditure £ | Balance at 31 March 2025 £
|  | Unrestricted funds |  |  |  |
| General Funds | 1,421,485 | 182,114 | (141,466) | 1,462,133
| Restricted funds |  |  |  |
| Restricted Fund | 31,812 | - | (90,585) | (58,773)
| Total of funds | 1,453,297 | 182,114 | (232,051) | 1,403,360
Page 14
THUMBPRINT FOUNDATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 9. | Statement of funds (continued)
|  | Statement of funds - prior year
|  |  | Balance at 1 April 2023 £ | Income £ | Expenditure £ | Balance at 31 March 2024 £
|  | Unrestricted funds |  |  |  |
| General Funds | 1,348,552 | 206,626 | (133,693) | 1,421,485
| Restricted funds |  |  |  |
| Restricted Fund | 96,734 | - | (64,922) | 31,812
| Total of funds | 1,445,286 | 206,626 | (198,615) | 1,453,297
Page 15