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2023-03-31-accounts

1

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities)

CHARITY INFORMATION

CHARITY STATUS

The Freedom Centre is registered with The Charity Commissioners under Charity No. 1007683 and is governed by a constitution adopted on 8[th] January 1992.

OBJECTS

The Freedom Centre is established to support adults with physical and moderate learning disabilities, primarily in the Isle of Sheppey, Sittingbourne and throughout Kent, in particular offering day care, structured educational services and social activities.

PRINCIPAL ADDRESS

The Freedom Centre St. Georges Avenue Sheerness Kent ME12 1QT

TRUSTEES AND EXECUTIVE COMMITTEE DURING THE YEAR

President Vacant Chairman Peter Laing Secretary Peter Laing Treasurer Peter Taylor Trustees Christine Brew Ross Elderfield Georgina Jemmett Brenda Hammond Peter White Nathan Arnold Ron Marsh

REPORTING ACCOUNTANT

Lee Seal A.C.C.A., F.A.I.A. Blain Pritchard Bluetown Sheerness ME12 2PJ

BANKERS

Barclays Bank plc and Nat West Bank plc

2

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities)

REPORT OF THE TRUSTEES

The Trustees have pleasure in presenting their Annual Report together with the Financial Statement for the year ended 31[st] March 2023. The results for the year are presented in the form of a Statement of Financial Activities which incorporate the traditional Income and Expenditure account, in order to comply with the revised Statement of Recommended Practise for charities as issued by the Charity Commission in 2015 and as identified in the Charities Act 2011.

INTRODUCTION

The Freedom Centre was started as a project of the Delta Group, which was the local branch of Scope. The objective of the project was to establish a member led support centre for people with physical disabilities, in particular offering day care, structured educational services and social activities centred in Sheerness to meet the needs of people with physical disabilities aged between 16 and 64 (at the time of joining) in the Swale area. The Freedom Centre became an independent charity in January 1992 and assumed full responsibility for the running of the Centre on 1[st] April 1993.The Freedom Centre now offers support to adults with physical and moderate learning disabilities and is open to adults aged 18+.

RISK REVIEW

The Trustees conduct periodic reviews of the major risks to which the Charity is exposed, and systems and procedures to manage those risks identified are implemented so as to minimise any potential impact on the charity should any of those risks materialise.

REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS

A review of Developments, Activities and Achievements is contained within the Chairman’s Report.

No Trustees received any remuneration for services, as members of the Committee, neither were any expenses paid in the financial year. No Executive Committee member had any beneficial interest in any contract with the charity during the year.

PUBLIC BENEFIT

The Charity acknowledges its requirements to demonstrate clearly it must have charitable purposes or objectives that are for the public benefit. Details of how the Charity has achieved this are provided in this Trustees’ Report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Charity should undertake.

RESPONSIBILITIES OF THE TRUSTEES IN RESPECT OF THE ACCOUNTS

The Trustees are required under the constitution of the charity to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its results for the period. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

APPROVAL

This report was approved by the Executive Committee on 27[th] September 2023 and signed on their behalf

Peter Laing Chairman

4

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities) INCOME & EXPENDITURE ACCOUNT

For the year ended 31st March 2020

Notes
INCOMING RESOURCES
Voluntary income - direct giving
2
Other voluntary income
3
Income from events and actvites
4
Other ordinary income
5
Income from investments
6
TOTAL INCOMING RESOURCES
£'s
RESOURCES USED
Directly relatng to the work of the centre
7
Centre management and administraton
8
Depreciaton
9
TOTAL RESOURCES USED
£'s
Net movement in resources before other gains/losses
Other gains and losses
Surplus on sale of assets
Net movement on resources afer other gains/losses
Transfer between funds -
- fxed asset equity
- redundancy reserve fund
NET MOVEMENT ON RESOURCES FOR THE YEAR
Balances brought forward
BALANCES AT 31ST MARCH 2020 carried forward		 TOTAL
TOTAL
General
Desiganted
Restricted
funds
funds
funds
funds
funds
2020
2019
£'s
£'s
£'s
£'s
£'s
19,838
0
0
19,838
19,555
1,373
0
0
1,373
0
5,247
0
0
5,247
6,962
165,755
0
0
165,755
159,288
263
0
0
263
211
192,476
0
0
192,476
186,016
127,536
0
0
127,536
114,723
38,248
0
0
38,248
36,446
0
0
0
0
0
165,784
0
0
165,784
151,169
26,692
0
0
26,692
34,847
0
0
0
0
0
26,692
0
0
26,692
34,847
0
0
0
0
0
0
0
0
0
0
26,692
0
0
26,692
34,847
91,196
0
0
236,515
201,668
117,888
0
0
263,207
236,515

STATEMENT OF RECOGNISED GAINS AND LOSSES

The Charity made no recognised gains or losses in either the current or prior year other than as shown in the Statement of Financial Activities

The notes on pages 6-9 form part of these accounts

5

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities) For the year ended 31st March 2020

Notes
FIXED ASSETS
Tangible Fixed Assets
9
CURRENT ASSETS
Debtors and prepayments
10
Redundancy reserve Account
Cash in hand and at bank
11
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted General Funds
12
Unrestricted designated funds
Fixed Asset Equity
Redundancy costs reserve
Less:amounts falling due within 1 year		 2020
2019
£'s
£'s
109,721
109,721
25,358
36,341
27,544
27,376
110,473
86,109
163,375
149,826
9,889
23,032
153,486
126,794
£'s
263,207
£'s
236,515
117,888
91,196
109,721
109,721
35,598
35,598
145,319
145,319
£'s
263,207
£'s
236,515

The notes on pages 6-9 form part of these accounts

These Accounts were approved by the Executive Committee on 23rd November 2020 and signed on its behalf by: -

Peter Laing Alan Ogilvie Acting Chairman Treasurer

7

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities) NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2020

2. Voluntary Income - Direct Giving - General
Sundry Donatons
3. Other Voluntary Income - General
4. Income from events & actvites - General
Collectons & Rafes
Sundry Fund Raising
5. Other Ordinary Income - General
Service fees from members and Social Services
6. Income from investments
Bank Deposit Interest
7. Expenditure directly relatng to the work of the Centre - General
Actvity Costs
Personnel Costs
Premises Running Costs
Vehicle Costs and Transport for members
8. Centre Management & Administraton - General
Bank Charges
Computer Expenses
Independent Examiners Fee
Insurance
Legal & Professional Charges
Personnel Costs
Postage Printng and Statonery
Repairs to Equipment
Subscriptons
Sundry Expenses
Telephone		 2020
£'s
19,838
19,838
1,373
1,652
3,595
5,247
165,755
165,755
263
263
16,602
95,296
9,101
6,537
127,536
174
1,033
645
2,135
0
29,876
1,970
860
267
655
633
38,248		 2019
£'s
19,555
19,555
0
2,477
4,485
6,962
159,288
159,288
211
211
15,787
91,148
3,852
3,936
114,723
141
927
518
2,471
565
28,104
1,942
911
0
245
622
36,446

8

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities)

Freehold Vehicles Equipment Total
Land &
Buildings
£'s £'s £'s £'s
9.Tangible Fixed Assets held for own use
Cost/Valuaton at 1st April 2019 109,721 37,789 8,247 155,757
Additons during year 0 0 0 0
Cost/Valuaton at 31st March 2020 £'s 109,721 37,789 8,247 155,757
Depreciaton at 1st April 2019 0 37,789 8,247 46,036
Proft & Loss account 2020 0 0 0 0
Depreciaton at 31st March 2020 £'s 0 37,789 8,247 46,036
NET BOOK VALUES
31st March 2019 £'s 109,721 0 0 109,721
31st March 2020 £'s 109,721 0 0 109,721
2020 2019
10.Debtors & prepayments £'s £'s
Due from Social Services 23,488 29,636
Other debtors & Prepayments 1,870 6,705
25,358 36,341
11.Liabilites: Amounts falling due within one year 9,889 23,032
Sundry creditors and accruals 9,889 23,032
12. Movement of Funds Balance Income Expenditure Transfers Balance
b/forward between c/forward
1st Apr 2019 funds 31st Mar 2020
Unrestricted Funds
General Funds 91,196 192,476 -165,784 0 117,888
Designated Funds
Fixed Asset Equity 109,721 0 0 0 190,721
Redundancy costs reserves 35,598 0 0 0 35,598
TOTAL UNRESTRICTED FUNDS £'s 236,515 192,476 -165,784 0 263,207

9

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities)

NOTES TO THE FINANCIAL STATEMENTS

For the Year ended 31st March 2023

Staf costs were as follows:
Salaries & wages
Social Security costs
Pension contributons
Furlough Scheme
Volunteer costs
13.Staf costs and numbers		 2023
£'s
138,958
6,874
5,171
0
156
151,159		 2022
£'s
128,136
5,957
6,486
-2,580
703
137,999

No employees received emoluments of more than £50,000

The average weekly number of employees during the year, calculated on the basis of full time equivalents was as follows :-

equivalents was as follows :-
Centre Manager
Senior Support Workers
Other Staf		 2023
No.
1
3
8
12		 2022
No.
1
3
9
13

14. Donated facilities and funding in kind

Certain facilities are provided by the centre free of charge but they are neither quantifiable nor material.

The Centre is, like most charities, dependent to a considerable extent on voluntary help, as explained in the Annual Report attached to these accounts.

15. Pensions Costs

The Centre ppaid£5171 (£6486 in 2021/22)during the year as employer's contributions into a defined

contribution scheme for senior employees. The payments are charged to the Statement of Financial Activities as they accrue.

16. Trustees Remuneration & Expenses

No remuneration or expenses were paid to any member of the executive committee

17. C apital Commitments

None

6

THE FREEDOM CENTRE

(working with adults with physical and moderate learning disabilities)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2020

1. Principal Accountng Policies

1.1 Basis of Preperaton of the accounts

The accounts are prepared under the historical cost convention except for assets acquired from the Delta Group on commencement of The Freedom Centre's activities, which are included in the accounts at valuation. The Accounts have been prepared in accordance with applicable accounting standards and the Charities SORP 2015 (Statement of Recommended Practice) 'Accounting by Charities'. They include the results of the Charity's operations which are described in the Trustees Report and all of which are continuing. The charity has taken advantage of the exemption in Financial Reporting Standard No from the requirements to produce a cash flow statement on the grounds that it qualifies as a small charity.

1.2 Tangible Fixed Assets held for own use and depreciaton

Tangible fixed assets for use by the charity are stated in the accounts at their historical cost except in the case of assets acquired from the Delta Group and other donated assets, which are included at their fair value at the date of acquisition. Property is maintained in a state of repair such as its estimated residual value at the balance sheets date is significantly greater than its book value. In the opinion of the Trustees any charge for depreciation would not, therefore, be material. Depreciation is provided on other fixed assets at rates calculated to write off the cost of the assets over their expected useful lives on the following basis:-

Freehold Property Nil Other Tangible assets 4 years straight line basis

1.3 Fixed Asset Equity

The Executive Committee take the view that to merely provide depreciation on fixed assets in the Statement of Financial Activities would misrepresent the funds available to the charity for current spending, since the fixed assets could not be realised without disrupting the Charity's operations. Consequently an amount is transferred to or from a reserve each year to represent the cost of fixed assets acquired in the year less depreciation provided on all the assets held.

1.4 Income recogniton

Grants and payments from local authorities in respect of service delivery contracts are credited to the Statement of Financial Activities on an accrual basis. All other income is credited to the Statement of Financial Activities at the later of the receipt of monies or the period over which the incomes relates.

1.5 Value Added Tax

The Charity opted to register for VAT from the 1st August 2006 and since then has been able to recover its input VAT.

1.6 Allocaton of Expenditure

For accounting purposes, expenditure is allocated as follows:-

Directly relating to the work of the Centre comprises the cost of providing services to those attending the Centre including the cost of classes and sessional tutors. They also include an apportionment of staff costs relating to the delivery of those services, together with the costs of transport and catering.

Fund raising and publicity comprises the costs incurred in inducing people and organisations to contribute financially and in kind to the Centre's work, it includes the cost of our fundraiser and the cost of mounting appeals.

Centre Management and Administrator of the Charity includes all expenditure not directly related to the charitable activities. This includes the cost of running the office an, apportionment of staff salaries for administration duties and other office support costs.

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