Evidence browser
Explore the evidence
Loading the evidence…
The Association of Mental Health Providers’ evidence observatory
Evidence browser
Loading the evidence…
Evidence browser
35,966 claims
Expenditure on charitable activities includes costs incurred in undertaking activities that further the charity's aims.
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.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
Expenditure on raising funds includes costs of fundraising activities, events, and sale of donated goods.
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
Expenditure is recognised on an accruals basis as a liability is incurred.
Expenditure is recognised on an accruals basis as a liability is incurred.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
Donated goods are measured at fair value or cost to the donor if reliable measurement is impractical.
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.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
Legacy income is recognised when receipt is probable and entitlement is established.
legacy income is recognised when receipt is probable and entitlement is established.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
Income from donations is recognised when there is evidence of entitlement and receipt is probable.
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.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 10
The charity has no material uncertainties about its ability to continue as a going concern.
There are no material uncertainties about the charity's ability to continue.
Financial · Observational claim · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 9
The charity's financial statements are prepared on the historical cost basis, with certain modifications.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
Financial · Policy statement · From Zichron Moshe Hassell — annual report and accounts, year ending 31 December 2024, page 9
TACT (Families) aims to develop a permanent community family hub in the future.
- Developing a permanent community family hub.
Strategic · Commitment statement · From The Aylsham Community Trust (families) — annual report and accounts, year ending 31 October 2025, page 4
TACT (Families) received funding from various sources, including local authorities and community foundations.
The charity received funding from a wide range of sources including local authorities, community foundations, and individual donations.
Financial · Funding statement · From The Aylsham Community Trust (families) — annual report and accounts, year ending 31 October 2025, page 3
The charity's tangible fixed assets include portacabins and equipment.
Portacabins Equipment Total Cost At 1 January 2025 78,500 173,457 251,957
Financial · Policy statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 15
The charity's unrestricted funds include donations and grants.
Unrestricted Funds Donations Donations 25,429 – 25,429 Grants Grants receivable type 1 – 19,962 19,962
Financial · Policy statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 13
The charity's creditors decreased from £5,360 in 2024 to £2,900 in 2025.
Creditors: amounts falling due within one year 15 2,900 5,360
Financial · Metric statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 9
The charity's net current assets increased from £2,016 in 2024 to £3,894 in 2025.
Net current assets 3,894 2,016
Financial · Metric statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 9
The charity's tangible fixed assets decreased from £248,817 in 2024 to £220,034 in 2025.
Tangible fixed assets 13 220,034 248,817
Financial · Metric statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 9
The charity's total assets less current liabilities decreased from £250,833 in 2024 to £223,928 in 2025.
Total assets less current liabilities 223,928 250,833
Financial · Metric statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 9
The charity's unrestricted funds decreased from £250,833 in 2024 to £223,928 in 2025.
Total charity funds 16 223,928 250,833
Financial · Metric statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 9
Oxychai Therapy Centre's financial statements comply with FRS 102 and the Charities Act 2011.
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
Financial · Policy statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 10
The charity's objectives also include relieving those in need by providing facilities and therapy sessions.
(2) The relief of those in need, by reason of ill-health, disability or other disadvantage, and especially but not limited to sufferers of neurological conditions such as multiple sclerosis or other chronic illness or disability, and their families/carers, in particular but not exclusively by the provision of facilities, therapy sessions (including oxygen therapy) and programmes to improve their quality of life.
Service · Policy statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 4
The charity's objectives include promoting and protecting physical and mental health through therapy sessions, counselling, and support.
(1) To promote and protect the physical and mental health of sufferers of any medical condition, and their families/carers, in particular but not exclusively by: a) the provision of therapy sessions, counselling and support to improve their overall wellbeing and resilience. b) workshops and events to raise awareness, provide information and act as a support group for patients and their families/carers.
Service · Policy statement · From Oxychai Therapy Centre — annual report and accounts, year ending 31 December 2025, page 4