**REGISTERED COMPANY NUMBER: 02601424 (England and Wales) REGISTERED CHARITY NUMBER: 1003275**
## **REPORT OF THE TRUSTEES AND**
**AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **FOR**
**ANDOVER CRISIS AND SUPPORT CENTRE (A COMPANY LIMITED BY GUARANTEE)**
Hysons Accountants LLP, Statutory Auditor 14 London Street Andover Hampshire SP10 2PA
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 6|
|**Report of the Independent Auditors**|7 to 10|
|**Statement of Financial Activities**|11|
|**Balance Sheet**|12 to 13|
|**Notes to the Financial Statements**|14 to 22|
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
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 March 2022. 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**
Services open to the community by the Andover Crisis and Support Centre ("Centre") include a drop in and telephone help line providing support, advice, information and sign posting to further support resources; an outreach information and support service for women and men who have experienced domestic abuse and targeted educational programmes for young people promoting safe healthy relationships. Together with these services is specialist open access residential accommodation for women and women with children escaping abusive relationships.
Throughout its services the aim of the Centre remains the same, seeking to provide a supportive environment where people can discover their own strengths and work towards making self-determined changes in their lives.
The Centre is a party to a sub-contracting agreement with a key service provider to deliver part of their contract with Hampshire County Council for 2021/22. This service replaced the governments Supporting People scheme for providing support to those who have suffered domestic abuse.
The Centre works within local schools with school professionals and delivers courses on personal relationships, which also deal with the issue of domestic abuse, to mixed gender groups of differing ages as agreed with each individual establishment. The Centre also delivers courses as above to young people at the local college.
## **PUBLIC BENEFIT**
The trustees have considered the activities of the Centre and its achievements for the year to 31 March 2022 and its plans for the future against the public benefit guidance issued by the Charity Commission. They agreed that the public who benefit from the Centre's work are those who are described in the Centre's objectives and aims as noted above.
Page 1
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
From 1 April 2019, Hampshire County Council awarded the Integrated Domestic Abuse Services for Hampshire contract to Stop Domestic Abuse, with the Centre sub-contracting their services. This new contract was for a two year period, however, this has been extended for 2021/22
Women with children were accommodated during the year with some of the families subsequently making their permanent home in the Test Valley.
We continue to facilitate the well-attended Freedom Programme in the Test Valley. Women who have attended the Freedom Programme have set up a survivors group which meet on a regular basis offering support to each other outside of the programme.
The Centre continued to support families who had experienced domestic abuse in the community through the use of the counselling service.
The drop in and telephone service provided advice, information and support for clients.
The delivery of courses on relationships to pupils in local schools, has continued. This educational programme has been accessed by young people from 6 schools and a college.
The Centre's staff have given presentations to local organisations on the content and the aims of the various programmes. This has enabled the benefits of the programme to be extended to an increasing number of people.
The Centre also provide assistance in family courts to clients needing support from a trained member of staff.
The Centre has tried to continue their support programmes as best as possible. However, the Covid 19 pandemic has meant that almost all programmes provided in addition to the core activities have had to be cancelled during the year. Now that restrictions have eased, the various programmes have been re-started, varied and adapted as necessary, to meet the needs of recipients.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The major source of funding was the sub contract with Stop Domestic Abuse for Hampshire County Council's Domestic Abuse Support Service, together with rental income the core element of which is covered by housing benefit with service charges paid by the residents. Changes to the way housing benefit is paid to claimants has increased the need for good rent arrears control.
## **Investment policy and objectives**
The Management Committee continue to monitor closely the economic indicators. As a consequence, the practice of spreading investment funding between financial organisations has been implemented as a means of safeguarding and reducing any risk to deposited money.
Page 2
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Management Committee have established a policy whereby net current assets held in the Unrestricted Fund, which have not been designated for any other purpose, should be approximately 12 months worth of resources expended. This has been estimated to equate to some £520,000 that has been set aside on deposit. Any additional amounts held in Unrestricted Reserves have been reviewed by the Trustees and a plan has been devised to utilise these funds in accordance with the Centre's objectives and activities.
The unrestricted net current assets at the end of the year was £543,202. A further £20,500 has been designated for specific purposes leaving £522,702 of resources held.
## **Financial performance**
The Centre had net expenditure for the year of £66,380 (2021 - £112,184 income) which decreased the total reserves to £1,015,478 (2021 - £1,081,858). Of the total reserves, £1,008,905 (2021 - £1,064,225) was held in unrestricted reserves and could be used at the Management Committee's discretion to further the Centre's aims and objectives.
## **FUTURE PLANS**
For the next year the Centre will continue the provision of the domestic abuse services as sub-contractors for Stop Domestic Abuse and seek further funding sources for future provision of services. It is planned that the drop in, telephone helpline and outreach services will continue to be provided as a highly respected community resource. Counselling services will be delivered and be tailored to the individual needs of clients with domestic abuse issues.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Centre is a company limited by guarantee, incorporated on 15 April 1991, governed by its Memorandum and Articles of Association and registered in England and Wales, number 02601424.
## **Recruitment and appointment of new members of the Management Committee**
The Management Committee will consider whether there are any areas of expertise currently not being fulfilled. Any application to become a member of the Management Committee will be considered alongside the identified areas of expertise, and the existing members would consult to decide whether the applicant should be invited to join the Management Committee. Advertising has taken place to attract suitable applicants and appointments.
## **Organisational structure**
The Management Committee, which meets quarterly, is equivalent to the Board of Directors, comprise members from a wide variety of professional business backgrounds. The Chief Executive of the Centre sits on the Management Committee in an ex officio capacity. The Management Committee deals with strategic decisions, governance, risk and general management.
In addition, a Monitoring Group has been created which sits monthly. This group comprises all members of the Management Committee, the Chief Executive together with 3 members representing the Local Authority ie a Councillor, Housing Manager and a Registered Social Landlord. It is an operational oversight body on the work of the Centre.
Page 3
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Induction and training of new members of the Management Committee**
The Management Committee are fully updated on the work of the Centre, and set and keep under review the Centre's objectives and aims so they can provide the necessary strategic support to advance the Centre's activities.
## **Risk management**
The Management Committee conducts a periodic review of the major risks to which the Centre is exposed. Internal control risks are minimised by a policy and procedure for authorisation of all transactions. Procedures are in place to ensure compliance with health and safety of staff, clients and visitors to the Centre.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
02601424 (England and Wales)
## **Registered Charity number**
1003275
## **Registered office**
15 - 21 New Street Andover Hampshire SP10 1EL
## **Trustees**
## **Management Committee**
Mr J T Barlow - Trustee Ms J Tomlinson - Trustee Ms S Filmer - Trustee (appointed 1.2.2022) Ms S Machin-Peebles - Trustee (resigned 1.2.2022) Ms D Cullimore - Chief Executive Ms M Dickens (appointed 8.2.2022)
## **Monitoring Group**
Management Committee (as above) Ms S Hall - Representative of Test Valley Borough Council Ms L Thorpe - Representative of Aster (appointed 30.4.2021) Ms T Tasker - Representative of Test Valley Borough Council (appointed 15.10.2021) Ms R Outram - Representative of Aster (resigned 30.4.2021) Cllr P Bundy - Representative of Test Valley Borough Council (resigned 15.10.2021)
## **Company Secretary**
Ms J Tomlinson
## **Senior Statutory Auditor**
Mr Christopher Joyce FCCA
Page 4
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Auditors**
Hysons Accountants LLP, Statutory Auditor 14 London Street Andover Hampshire SP10 2PA
## **Bankers**
HSBC Bank plc 28-30 High Street Andover Hampshire SP10 1NN
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of Andover Crisis and Support Centre (Limited by guarantee) for the purposes of company law) are responsible for preparing the Report of the Trustees 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 which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are
- unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## **AUDITORS**
The auditors, Hysons Accountants LLP, Statutory Auditor, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Page 5
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 17 August 2022 and signed on its behalf by:
Ms J Tomlinson - Secretary
Page 6
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ANDOVER CRISIS AND SUPPORT CENTRE**
## **Opinion**
We have audited the financial statements of Andover Crisis and Support Centre (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Page 7
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ANDOVER CRISIS AND SUPPORT CENTRE**
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 8
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ANDOVER CRISIS AND SUPPORT CENTRE**
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the Senior Statutory Auditor ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the charity sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, Charities SORP (FRS 102) and Financial Reporting Standard 102;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
- To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance;
- enquiring of management as to actual and potential litigation and claims; and
- reviewing correspondence with HMRC, relevant regulators and the charity’s legal advisors.
Page 9
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ANDOVER CRISIS AND SUPPORT CENTRE**
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Christopher Joyce FCCA (Senior Statutory Auditor) for and on behalf of Hysons Accountants LLP, Statutory Auditor 14 London Street Andover Hampshire SP10 2PA
16 September 2022
Page 10
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|2022
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
74,444
-
74,444
**Charitable activities**
Principal activity
430,347
-
430,347
Investment income
3
1,742
-
1,742
**Total**
506,533
-
506,533
**EXPENDITURE ON**
**Charitable activities**
5
Principal activity
561,853
11,060
572,913
**NET INCOME/(EXPENDITURE)**
(55,320)
(11,060)
(66,380)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
1,064,225
17,633
1,081,858
**TOTAL FUNDS CARRIED FORWARD**
1,008,905
6,573
1,015,478|2021
Total
funds
£
59,224
467,706
3,263|
|---|---|
||530,193|
||418,009
112,184
969,674|
||1,081,858|
The notes form part of these financial statements
Page 11
## **ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **BALANCE SHEET**
## **31 MARCH 2022**
|2022
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
**FIXED ASSETS**
Intangible assets
11
6,013
-
6,013
Tangible assets
12
459,690
-
459,690
465,703
-
465,703
**CURRENT ASSETS**
Debtors
13
120,747
-
120,747
Cash at bank and in hand
14
448,284
6,573
454,857
569,031
6,573
575,604
**CREDITORS**
Amounts falling due within one year
15
(25,829)
-
(25,829)
**NET CURRENT ASSETS**
543,202
6,573
549,775
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
1,008,905
6,573
1,015,478
**NET ASSETS**
1,008,905
6,573
1,015,478
**FUNDS**
16
Unrestricted funds
1,008,905
Restricted funds
6,573
**TOTAL FUNDS**
1,015,478|2021
Total
funds
£
8,268
463,800
472,068
24,331
603,666
627,997
(18,207)
609,790
1,081,858
1,081,858
1,064,225
17,633
1,081,858|
|---|---|
The notes form part of these financial statements
Page 12
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE (REGISTERED NUMBER: 02601424)**
## **BALANCE SHEET - continued 31 MARCH 2022**
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 17 August 2022 and were signed on its behalf by:
Mr J T Barlow - Trustee
Ms S Filmer - Trustee
The notes form part of these financial statements
Page 13
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **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.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **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.
## **Intangible fixed assets**
Amortisation is provided to write off the cost of computer software over its estimated useful life of 5 years.
## **Tangible fixed assets**
Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - Straight line over 30 years Long leasehold - Straight line over the term of the lease Conservatory - Straight line over 10 years
## **Social investments**
The freehold property and long leasehold are accounted for within tangible fixed assets as they are programme related investments being that the assets are held specifically to contribute to the charity's charitable purpose.
## **Taxation**
All activities undertaken are charitable. Therefore, the Centre is exempt from corporation tax.
Page 14
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Grants received, included in the above, are as follows:
Test Valley Borough Council
Hampshire County Council
HMRC
Aster Group|2022
£
38,970
35,474
74,444
2022
£
24,574
10,900
-
-
35,474|2021
£
20,405
38,819|
|---|---|---|
|||59,224|
|||2021
£
26,050
8,725
2,794
1,250|
|||38,819|
Page 15
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
|**3.**
**INVESTMENT INCOME**
Bank interest receivable
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Accommodation
Domestic abuse support service
Other income
Counselling
Employers N.I. allowance
**5.**
**CHARITABLE ACTIVITIES COSTS**
Principal activity
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Staff costs
Rent
Rates
Insurance
Light and heat
Training, supervision and recruitment
TV licence
Food
Household expenses
Freedom programme
Rural outreach
Child work
Postage and stationery
Sundry expenses
Telephone and internet
Repairs and renewals of centre
Repairs and renewals of properties
Cleaning
Carried forward|Direct
Costs (see
note 6)
£
559,328|2022
£
1,742
2022
Principal
activity
£
167,439
248,320
-
10,588
4,000
430,347
Support
costs (see
note 7)
£
13,585
2022
£
344,174
24,463
3,172
3,865
16,508
18,238
159
409
6,576
174
148
1,715
5,007
1,862
10,477
47,735
22,036
13,589
520,307|2021
£
3,263
2021
Total
activities
£
217,911
223,904
3,073
18,818
4,000
467,706
Totals
£
572,913
2021
£
343,372
24,293
4,626
3,692
17,212
8,925
158
641
755
680
1,779
593
1,201
2,202
6,297
13,744
6,640
6,569
443,379|
|---|---|---|---|
Page 16
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **6. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued**
|Brought forward
Laundry
Bank charges
Membership
Resident subsistence
Computer expenses
SEEDS programme
Depreciation
**7.**
**SUPPORT COSTS**
Principal activity
Support costs, included in the above, are as follows:
**Governance costs**
Auditors' remuneration
Auditors' remuneration for non audit
work
Legal and professional fees
**8.**
**NET INCOME/(EXPENDITURE)**|2022
2021
£
£
520,307
443,379
3,945
3,917
300
457
1,121
804
2,117
2,361
13,422
4,013
11,750
-
6,366
(42,393)
559,328
412,538
Governance
costs
£
13,585
2022
2021
Principal
Total
activity
activities
£
£
4,320
4,320
4,681
1,116
4,584
35
13,585
5,471|
|---|---|
|||
Net income/(expenditure) is stated after charging/(crediting):
||2022|2021|
|---|---|---|
||£|£|
|Auditors' remuneration|4,320|4,320|
|Auditors' remuneration for non audit work|4,681|1,116|
|Depreciation - owned assets|4,110|4,111|
|Computer software amortisation|2,255|2,515|
Page 17
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2022
£
314,001
24,309
5,864
344,174|2021
£
312,924
23,830
6,618|
|---|---|---|
|||343,372|
The average monthly number of employees during the year was as follows:
|Direct charitable work
Administration and support
No employees received emoluments in excess of £60,000.|2022
15
2
17|2021
16
1|
|---|---|---|
|||17|
||||
## **11. INTANGIBLE FIXED ASSETS**
|**INTANGIBLE FIXED ASSETS**||
|---|---|
||Computer|
||software|
||£|
|**COST**||
|At 1 April 2021 and 31 March 2022|11,275|
|**AMORTISATION**||
|At 1 April 2021|3,007|
|Charge for year|2,255|
|At 31 March 2022|5,262|
|**NET BOOK VALUE**||
|At 31 March 2022|6,013|
|At 31 March 2021|8,268|
Page 18
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **12. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
|**COST**
At 1 April 2021 and 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Freehold
property
£
396,251
20,603
3,302
23,905
372,346
375,648|Long
leasehold
Conservatory
£
£
97,856
40,007
9,705
40,006
808
-
10,513
40,006
87,343
1
88,151
1|Totals
£
534,114|
||||70,314
4,110|
||||74,424|
||||459,690|
||||463,800|
Both the long leasehold and the freehold property represent programme related investments.
## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
Accrued income
Prepayments
**CASH AT BANK AND IN HAND**
General
fund
£
Cash in hand
152
Clearing bank
account
45,039
Monies on deposit
403,093
Total
448,284|Drug &
Conservatory
alcohol
and
problems
improvements
£
£
-
-
-
-
4,000
2,573
4,000
2,573|2022
£
118,479
-
2,268
120,747
2022
Total
funds
£
152
45,039
409,666
454,857|2021
£
9,618
14,713
-|
|---|---|---|---|
||||24,331|
||||2021
Total
funds
£
200
245,542
357,924|
||||603,666|
## **14. CASH AT BANK AND IN HAND**
Page 19
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Social security and other taxes
Pension control
Accrued expenses|2022
£
5,929
283
1,592
18,025
25,829|2021
£
1,156
304
2,316
14,431|
|---|---|---|
|||18,207|
## **16. MOVEMENT IN FUNDS**
|At 1.4.21
£
**Unrestricted funds**
General fund
1,064,225
**Restricted funds**
Drug & alcohol problems
4,000
Conservatory and improvements
2,573
CRUSH programme
2,200
SEEDS programme
8,860
17,633
**TOTAL FUNDS**
1,081,858
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
506,533
**Restricted funds**
CRUSH programme
-
SEEDS programme
-
-
**TOTAL FUNDS**
506,533||Net
movement
At
in funds
31.3.22
£
£
(55,320)
1,008,905
-
4,000
-
2,573
(2,200)
-
(8,860)
-
(11,060)
6,573
(66,380)
1,015,478
Resources
Movement
expended
in funds
£
£
(561,853)
(55,320)
(2,200)
(2,200)
(8,860)
(8,860)
(11,060)
(11,060)
(572,913)
(66,380)|
|---|---|---|
||||
||||
||||
Page 20
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **16. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Furnishings
Drug & alcohol problems
Conservatory and improvements
CRUSH programme
SEEDS programme
**TOTAL FUNDS**|At 1.4.20
£
942,527
9,514
4,000
2,573
2,200
8,860
27,147
969,674|Net
movement
At
in funds
31.3.21
£
£
121,698
1,064,225
(9,514)
-
-
4,000
-
2,573
-
2,200
-
8,860
(9,514)
17,633
112,184
1,081,858|
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Furnishings
**TOTAL FUNDS**|Incoming
resources
£
530,193
-
530,193|Resources
expended
£
(408,495)
(9,514)
(418,009)|Movement
in funds
£
121,698
(9,514)
112,184|
|---|---|---|---|
The purposes of the Restricted Funds are:
Drug and Alcohol Problems - To finance future costs arising solely to deal with drug and alcohol related problems.
Conservatory and improvements - To finance future capital improvements to the conservatory.
CRUSH - To help fund the human resources required to operate the CRUSH (educational programme for young people regarding healthy relationships) educational programme.
SEEDS - Money available to be spent on the SEEDS (therapeutic programme for survivors of domestic abuse) programme.
Page 21
continued...
**ANDOVER CRISIS AND SUPPORT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
## **18. ACCUMULATED FUNDS**
Unrestricted Funds represent the remaining balance on the income and expenditure account for the year.
Included in the unrestricted funds are the following:
£20,000 which has been designated to finance the provision of any emergency agency staff required.
£500 which has been designated for court fees regarding domestic violence.
Page 22