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2021-03-31-accounts

Charity Registration No. 1013060

Company Registration No. 02623071 (England and Wales)

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION

Honorary Life President Mr T Crolley
Trustees Mr D Antrobus
Ms A Brown (Treasurer)
Mr S Collett
Mr D Green OBE
Mr B Kearsley OBE
Mrs C McGuire
Ms V Metcalf MBE (Vice chair)
Ms S Thomas (Chair)
Ms M Woods
Chief Executive Mr D Carter
Secretary Mr D Carter
Charity number 1013060
Company number 02623071
Registered office Langsdale Street
Liverpool
L3 8DT
Auditor BWM
Suite 5.1
12 Tithebarn Street
Liverpool
L2 2DT
Bankers National Westminster Bank Plc
5 Oxford Street
Liverpool
L7 7HL
Hampshire Trust Bank
PO Box 74003
London
EC2P 2QR
Furness Building Society
51 – 55 Duke Street
Barrow-in-Furness
Cumbria
LA14 1RT
Solicitors Brabners LLP
Horton House
Exchange Flags
Liverpool
L2 3YL

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE CONTENTS

Page
Trustees' report 1 - 21
Statement of trustees' responsibilities 22
Independent auditor's report 23 - 25
Statement of financial activities 26 - 27
Balance sheet 28
Statement of cash flows 29
Notes to the financial statements 30 - 48

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "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 Whitechapel Centre - Focus of Our Work

We believe that every individual should be given the opportunity to change their situation and achieve their potential.

The Whitechapel Centre is a leading homeless and housing charity for the Liverpool City Region.

Since 1975 we’ve helped some of the most vulnerable and isolated people across the Liverpool City Region who are sleeping rough, living in hostels and supported accommodation, or struggling to manage and maintain their accommodation.

The volume of clients we are working with has increased significantly over the last 5 years, as has the range and complexity of needs of the clients. We are responding to this by adapting our existing services and developing new ones that are innovative and meet the changing needs and demands of our clients.

Our Vision is to be an excellent, high profile independent local charity working in partnership to see an end to homelessness, social exclusion and housing poverty in our communities.

To achieve this, our Mission is to prevent and resolve homelessness, social exclusion and housing poverty by providing practical, realistic, tailored support so that each person can find a route out of homelessness, maintain a home and achieve their individual potential.

The main objectives and activities for the year continued to focus upon the delivery of effective and innovative services to meet identified housing and related support needs of people who are homeless, socially excluded or experiencing housing poverty.

The strategies employed to assist The Whitechapel Centre to meet these objectives included the following:

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Whitechapel Centre Services Today

Recognising the diverse routes into and through homelessness Whitechapel delivers a variety of services in different settings, as shown in the diagram below:

Who do we help?

An overwhelming majority of people we support have additional and often multiple support needs, including mental health problems, substance use problems, alcohol use problems, physical health problems, offending histories and domestic abuse.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Ensuring Our Work Delivers Our Aims

We review our aims, objectives and activities every year. Each review includes a comparative analysis of outcomes and achievements against both organisational aims and objectives and wider contractual targets. This review helps inform our annual operational plan, as well as our longer term future strategic plan. It ensures the organisation’s services remain firmly focused on meeting our stated charitable aims and objectives and are of direct public benefit.

How Our Activities Deliver Public Benefit

All our charitable activities focus on the provision of highly effective and innovative intervention based services that meet the housing and support needs of people who are homeless or inadequately housed. These activities are undertaken to further our charitable purposes for the public benefit.

Impact of Coronavirus

During 2020/21 the world has experienced an unimaginable pandemic due to Covid-19. In March 2020 we saw the country enter a period of ‘lockdown’; this has been one of three national ‘lockdowns’, all of which have had immeasurable impact on the organization.

The outbreak of Covid-19 meant that we had to adapt our services in order to be better able to maintain the health and safety of clients, staff and partners alike. In March 2020 we worked around the clock to find and secure new self-contained accommodation for everyone who was rough sleeping and / or homeless in order to close Labre House (the Liverpool night Hub).

Finding the right solutions took time; we needed solutions that could be sustained over a period of months and would help people move on into independent accommodation. A majority of people moved into Staycity Aparthotel, while others were supported into private rented accommodation, B&B or hostels. The plans and subsequent moves involved staff from almost every team in the organisation – all involved have shown real drive and commitment.

The move to Staycity Aparthotel and the use of B&B’s was intended as a short term measure, initially for a period of 3 months, but the nature and impact of the pandemic has meant the measures taken in March 2020 have remained in force throughout 2020/21. We are still emerging from the pandemic and it is only in September 2021 that we are able to see the closure of Staycity Aparthotel.

In order to help clients shield / self-isolate we provided on-site support, along with daily food parcels / meals and activities; delivering the essential services to help clients sustain their new accommodation and maintain their health and well-being.

Along with the closure of Labre House, our Enablement Centre (Langsdale Street) closed too, with key Whitechapel services being transferred / moved out and delivered from the newly found accommodation sites.

Our Outreach and other services for rough sleepers, along with our accommodation based services, such as Yates Court, Belvidere Family Centre, Harm Reduction Service and Shared Accommodation have remained open as normal.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

To help manage the impact of Covid-19 and meet increased financial burdens, we have secured emergency funding from organisations / trusts such as Homeless Link/MHCLG, the National Lottery, Steve Morgan Foundation, Crisis, and Morrisons. This funding has helped cover additional operational costs for PPE, staffing and food / essentials for clients. Alongside this a number of staff were initially furloughed (staff not funded by local authority contracts only), such as those working in our retail shops, fundraising or in roles funded by fundraising. Together this has helped off-set the full impact of reduced income from fundraising, ensuring we are able to continue to deliver our full range of services.

The new ways and different ways of working continued to operate throughout 2020/21, particularly during the 3 national ‘lockdowns’. We continued to provide self-contained supported accommodation at Staycity until 30th September 2021, ensuring we delivered LCC’s ‘everyone in’ initiative and maintained the health and wellbeing of our clients.

Who We Work With

The number of people accessing Whitechapel’s services continues to increase year after year. During 2020/21 we worked with a total of 3,954 different individuals or families who were homeless, socially excluded or experiencing housing poverty. This represents a slight decrease on the overall number of people we have supported compared to the previous financial year, as shown in the chart below:

The reasons for the small decrease in the number of people accessing our services during the last 12 months are varied and complex and must be seen in the context of the Covid-19 pandemic and the national ‘lockdowns’. We are not able to say the homelessness and housing need is decreasing overall. During the last 12 months we have seen a temporary suspension on evictions, coupled with the introduction of the national ‘Everyone In’ programme. These initiatives have helped minimise the impact of the pandemic on homeless people and temporarily helped reduce the number of people finding themselves homeless. With both initiatives coming to an end we will monitor the impact on homeless presentations.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

An overwhelming majority of people continue to access our services following a loss of accommodation arising from a relationship breakdown, be this with a partner, family or friends. Behind the breakdown is often a range of other issues, which include:

Structural issues can impact on individual circumstances and vice-versa. For example personal or family relationships can be affected by unemployment, debt and poverty. They may exacerbate relationship issues.

The chart below provides a summary of the main support issues which impact on people's housing needs / homelessness:

Recognising both the diverse causes of homelessness and the additional support needs of most of our clients, Whitechapel has developed a variety of services that operate in different settings and provide different levels and types of support interventions that bring together an array of different partner agencies to work together to resolve homelessness and related needs. We understand that no single agency can resolve homelessness; for this reason we work in partnership with health, treatment, housing and social organisations, such as Mersey Care, Brownlow Health, We Are With You, Housing Associations & Supported Accommodation Providers, in order to deliver multi-faceted support that can meet people’s needs.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

Through the range of services we deliver, we have continued to achieve a very high level of success, providing the right interventions, at the right time, in order to ensure the following outcomes:

Homeless Resolution

Prior to the Covid-19 pandemic our Hub Homeless Resolution Service provided housing and welfare rights advice to deliver immediate and effective housing interventions to provide a same day solution to homelessness. Anyone who was rough sleeping, at risk of rough sleeping or immediate homelessness, was supported indoors into appropriate accommodation by our team of dedicated Housing Advisers/Support Workers. The service had access to a range of immediate and longer term solutions, including:

During 2020/21 this service had to adapt and change in order to meet the challenge of the Covid-19 pandemic. Our Enablement Centre, along with Labre House, closed in March 2020 and was replaced with Staycity Aparthotel, emergency and B&B accommodation, running alongside a newly introduced Homeless Recovery Allocation Panel. Access to accommodation solutions was centralised during the pandemic, coordinated through Housing Options Services, underpinned by Whitechapel.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Our staff teams were re-organised in order to deliver an effective emergency response, working in one of the following areas:

Through the newly adapted staffing structure and service areas we were successful in helping 2,467 homeless people to access new accommodation, thereby ending their homelessness.

With the volume of people seeking help to secure new accommodation increasing, the length of time people are waiting for the right accommodation has increased, necessitating changes to homelessness services.

Our aim is to ensure sustainable accommodation solutions. One of the many ways in which we aim to achieve this is through the provision of wrap around, intensive support, delivered by services such as our Rapid Rehousing Navigator Service.

Assertive Street Outreach (Liverpool)

Our Street Outreach Teams take services to the point of need providing crisis intervention and resolution. During the pandemic they undertook and / or facilitated assessments of need with every person identified as sleeping rough / at risk of sleeping rough. They worked with Housing Options to identify emergency and longterm solutions to ensure everyone was brought indoors.

The Team gets alongside people with multiple exclusions, working at their pace to build trust and relationships that motivate people to engage in services and make a change. We provide assertive outreach support to prevent and end rough sleeping and street drinking, and support people to address issues that have led them to rough sleeping.

In 2020/21 the Liverpool Outreach Team worked with a total of 470 individuals involved in street related activity, including:

(Note 226 individuals were seen and recorded as being involved in more than one street related activity).

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The diagram below provides an analysis of the number of individuals seen out each month engaging in a street activity and the impact that the team has had in supporting these individuals:

Of the 379 individuals seen sleeping rough, a third already had accommodation; the pull of the streets brought them back out for a night(s). The Outreach Team, alongside our Street Lifestyle Team, supported these individuals to return to their accommodation. Of the clients seen rough sleeping who did not have accommodation already, the Team successfully supported 249 people into new accommodation.

It must be noted that some people are not immediately able to take up the offer of accommodation or other solution that we provide. For some individuals, the pull of addiction back on to the streets is too strong; for others we may need to address long term mental health problems before a person feels able to consider coming indoors. It is for this reason that the number of occasions people are seen out is so much larger than the total number of different individuals seen out. However, our Outreach Team does not give up. We continue to go out every day to work with these individuals, gradually building trust and motivation and developing different solutions, so that the person can be supported indoors. This assertive approach achieves outcomes, as demonstrated by the chart above. The chart demonstrates the success of this work and the ‘Everyone In’ programme - at the end of 31st March 2021 all but 8 of the 379 unique individuals who had been seen out sleeping rough had been brought indoors / had solutions. We continued to work with these 8 people.

Homeless Assessments & Resolutions – B&B’s / Emergency Accommodation

While we physically closed our Langsdale Street premises (Enablement Centre) at the end of March 2020, the work to resolve homelessness continued, albeit in a different way. We retained staff on site initially to respond to client queries, follow-up with referrals to Housing Options or Outreach, but also to help achieve the Government’s ‘Everyone In’ programme. The assessment and allocation system was centralised through the local authority’s Housing Options Service, which offered a remote assessment process via phone and placement in B&B. We, along with Crisis, agreed to offer our assistance to work with clients placed in emergency accommodation, including B&B’s, to assess people’s needs and find a pathway from the emergency accommodation into suitable long term accommodation. The service started at the beginning of August.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Our partnership with Crisis and Housing Options has developed through this service; Martin Farran (LCC Director of Adult Services and Health) described the partnership as the template for all partnership working going forward. It has re-established our assessment service we had been carrying out for years in the Centre and helped raise the profile of our work.

The Langsdale Street premises (Enablement Centre) have undergone significant building works recently, creating Covid-safe, additional assessment offices and updating the showers and toilets. The building has been decorated throughout. The ground floor has been completed so creating an effective and welcoming space for all. The number of people allowed in the building is dictated by Government / Covid guidelines. We have now moved all the B&B assessments to Langsdale Street in the last three months for ourselves and Crisis which is working well.

The table below provides a snapshot of what has been achieved by our work and the positive impact it has had on the clients we have been working with in B&B’s:

Homeless Recovery Allocation Panel

A key driver for Liverpool’s ‘Everyone In’ programme has been the aim to move people on from emergency accommodation into a long term housing solution. In order to facilitate this the Council worked with the city’s main registered housing providers, Whitechapel, YMCA, Housing First, Crisis and housing support agencies resulting in a commitment to make all accommodation that became vacant available for moving households on from emergency accommodation, including B&B’s, hotel and hostel placements. A task group was established to oversee the matching of these properties to the affected households and to ensure that adequate support was available throughout.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

This approach was a significant departure from the normal choice based lettings (CBL) system whereby vacancies were advertised via the Propertypool Plus website. Instead, households needing to be moved on were directly matched to the vacancies that became available.

All individuals / families that are matched to a property for move-on receive resettlement support from Whitechapel, Riverside, Creative Support or Crisis, so as to ensure successful move-on.

The work of the Homeless Recovery Allocation Panel has been very successful; at the end of March 2021 the Panel had successfully rehoused 652 homeless individuals / families into independent accommodation, and matched a further 80 (all waiting to view or sign for their property).

Homeless Prevention and Resettlement

Homeless prevention is essential to achieving our Vision, however, the drive for ‘Everyone In’ has reduced prevention based interventions and redirected some resources to the delivery of homelessness resolution services for people experiencing homelessness. This said, we still worked with 1,093 people in 2020/21 through our Housing Support and Resettlement services to help people avoid losing their home or find resettle in suitable accommodation.

We have carefully assessed where we can effectively work with clients remotely and where face to face contact has been necessary. A considered and person centred approach has allowed us to ensure support is effective while complying with social distancing to protect both service users and our staff.

Examples of our support include:

A total of 1,050 (96%) people were successfully prevented from becoming homeless through the provision of personalised tailored support, advice and / or guidance to address a wide range of housing-related issues

Accommodation Based Services

Support for Homeless Families

During 2020/21 we successfully supported 128 homeless families into new accommodation; 76 of these were supported through our Family Centres at Belvidere Liverpool and Yates Court Knowsley. Factors contributing to family homelessness included financial / debt issues, relationship breakdown, refugees, child in need, mental health, domestic abuse and substance or alcohol misuse.

We have supported families with a range of issues underlying or arising from their homelessness including emotional & mental health, motivation & taking responsibility, social networks & relationships, managing money, self-care & living skills, physical health, substance misuse.

We have given guidance to families around how to access services within the restrictions of Covid. We have ensured access to GP & Nurse, sexual health, drug and alcohol services, smoking cessation, foodbank provision, dental services, free school meal scheme, paying bills online. We have also focused on the needs of children including access to school/ home education resources, homework club, advocacy in accessing any specialist support, access to therapy following trauma, wellbeing through drama and other activities.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

An example of our support includes our work with Connie and her teenage sister Jenny (with a learning disability) who had suffered childhood trauma. They were found to be living in appalling conditions and were then accommodated at our services. We built trust with Connie and Jenny, supported them to access a healthy lifestyle clinic to address issues with weight and nutrition; helped them access University and College education and also a work placement for Jenny; supported the two to manage their finances; supported Connie and Jenny to access funds from insurance their mother had taken out. They have secured a beautiful property which they fully furnished and decorated without any financial support from outside agencies and are now living independently despite their traumatic experiences.

Harm Reduction Service

Our Harm Reduction Service continues to provide supported accommodation for men with alcohol and substance misuse issues. We have supported our residents to minimise harm by:

We have successfully managed the impact of Covid in an environment where facilities are shared and residents not always well-motivated to comply with rules.

The Project worked with 44 people in 2020/21. During the last 12 months we have achieved a number of outcomes including:

An example of our support can be seen through Tony. Tony was referred to our service after a failed rehab. Tony struggled to remember things and would repeat the same questions. Tony refused to shower and his room was very unsanitary. He could not manage money and was vulnerable to financial exploitation. We supported Tony to get appropriate health and cognitive assessments. This helped him access medication and vitamins which made a noticeable improvement to his memory. The Care worker supported Tony to take better care of his personal hygiene and eventually Tony began to take more initiative in looking after himself. Working with his social worker we eventually secured court of protection for Tony’s finances. With these improvements in place, we began exploring with Tony options for move-on. We secured some supported living accommodation in which he had his own flat but staff onsite to assist. This gave Tony a greater sense of independence and he has since thrived.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Our People

We recognise that our people (employees and volunteers) are essential to the successful delivery of our services and to meeting the needs of the people we serve. We recruit, train and deploy our people according to a strategy that aims to place the right people in the right jobs at the right time. With levels of staff turnover below 2%, (0.77% annual average turnover between April 2020 and 31 March 2021) we are able to provide a consistent and high quality service to the individuals and families we work with.

Despite the pandemic the overall staff numbers have increased by 9 over the last 12 months. Our headcount breakdown is as follows:

� Male 30.83%
� Female 69.17%
� Over 64 5.26%
� 45 – 64 58.65%
� Under 45 36.09%

Gender Pay Gap: On 5 April 2021, The Whitechapel Centre showed a mean pay gap of 1.07% in favour of women (0.3% in favour of women in 2020); and a 4.11% pay gap in favour of men in the median calculation, reflecting the fact that whilst men continue to be underrepresented in our Administration and Retail (lower paid) job functions, there is no gender pay gap at The Whitechapel Centre.

Although there has been reduced movement of staff into and out of the company over the last 12 months, probably as a result of the Covid-19 Pandemic, we have been fortunate in being able to attract and appoint a higher proportion of male applicants and younger applicants to our organisation which are two of our key diversity and inclusion targets.

Staff Engagement: We believe that strong staff engagement helps us to promote individual development and improve the quality of service we can provide for our clients.

In 2020 opportunities for staff learning and development were impacted by the national lockdown and restrictions placed on social gatherings. We responded by securing a contract for Internet-based learning and development enabling people to learn, train and develop their knowledge and skills from home or other remote location. We also secured digital resources (hardware and software) to help our people meet together and participate in staff supervision and team events. This allowed us to continue to invest in people, while maintaining our focus on safety.

Over 1,000 training certificates have been issued to staff in the year to April 2021.

Maintaining a healthy workforce and a good employment relations environment is key to our success. We work hard to ensure that our work practices involve meaningful dialogue between management and employees at all levels through a range of channels including fortnightly team meetings, monthly supervision, quarterly full staff meetings, informal Tea and Talk meetings and, particularly over the last 12 months, all-staff messages from our Chief Executive Officer.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Effective employee engagement is especially important in maintaining strong service delivery in times of change.

As essential workers our staff were asked to keep working throughout the national lockdowns of 2020-2021, adapting to new ways of working and technology and at the same time marrying this with child and other caring responsibilities at home in the wider context of an environment of fear and uncertainty.

Our aim has always been to continue to support the safe operation of the business and staff team whilst responding quickly and effectively to new and emerging risks. Wherever possible we offered staff the opportunity, and facilities needed, to work from a home base. Our Policy for Managing Health Pandemic, Plan for Managing Health Pandemic and accompanying Covid-19 Risk Assessment enabled staff to adopt safe practice and ensured that if staff did need to cross the threshold of service user’s premises/accommodation, they were fully assessed and safe. Alongside this, Personal Protective Equipment was sourced and supplied in line with current infection control and protection procedures and training and guidance documents were developed to support and promote this. Limits were placed on room occupancy of all offices and staff movement between sites was restricted.

Managers undertook individual health and wellbeing risk assessments on all personnel and protected the most vulnerable staff by reassigning them to work that could be completely undertaken from home.

We have been exceptionally lucky. In total, only 8 staff contracted Coronavirus in the period April 2020 to March 2021. We have had no deaths, and although two staff needed a slightly longer recovery period, 6 staff were able to return to work after just 2 weeks’ absence.

Sickness Absence: It has been an extraordinary 12 months. People have had to adapt to new ways of living and working and have been forced to accept a ‘new normal’. Levels of anxiety about personal safety have at times been extremely high but this has not been reflected in increased levels of sickness absence. In fact the opposite is true. A number of factors including changing the work environment and the way people have been expected to work, undertaking individual risk assessments with staff, allowing many staff to work from home for at least part of each week, strict social distancing rules and increased levels of personal hygiene and environmental cleanliness have resulted in a significant decrease in sickness absence levels this year.

We wish to praise and thank our staff for their kindness, flexibility, dedication and care they have provided for our homeless clients during this pandemic; they have gone above and beyond to safeguard the lives of many of the most vulnerable people across the Liverpool City Region. Their dedication has saved lives.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Financial review

The last 12 months have been very challenging; the pandemic had a dramatic effect on our fundraising activities. The need to adapt our services very quickly to respond to the crisis and safeguard the lives of our clients came at a time when fundraising activities ceased, significantly reducing our income from fundraising. Our planned events were cancelled, corporate supporters were working from home, schools and churches were closed. The uncertainty through the year made it very difficult to plan and it was unclear how our donors would react or whether they would be able to continue their support. We continued to promote our work on social media, raising awareness of the changes to our services, our new food provision service and how the public could support us financially, by volunteering or donating goods.

The Senior Management Team and the Board of Trustees carefully reviewed and revised our budget and agreed strategies to develop and enhance programmes to ensure financial security during the year.

We launched an emergency appeal in April 2020 which resulted in an increase in personal donations and regular giving. The generosity of people across the region has been amazing.

We were also eligible to apply for a number of COVID-19 emergency grants and were successful in a number of these. (CAF, Crisis, Home Street Home, Homeless Link, LCR Cares, Martin Lewis Fund, Morrisons Foundation, National Lottery Fund, Steve Morgan Foundation and Tesco Bags of Help.) These grants were essential as our unrestricted income fell by over £200,000 on the previous year.

Alongside this a number of employees not funded by local authority contracts were furloughed. In total, 24 staff had one or more periods of furlough as follows:

Month Number furloughed
March 2020 5
April 2020 21
May 2020 21
June 2020 22
July 2020 16
August 2020 8
September 2020 4
October 2020 3
November 2020 9
December 2020 1
January 2021 12
February 2021 11
March 2021 11
April 2021 2

The HMRC CJRS Grant contributed £139,298 helping to off-set the full impact of reduced income from fundraising.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Our two retail outlets were also forced to close for much of the year, only trading for 4 months out of 12. Retail staff were furloughed during this time and we were able to claim business grants for both venues which helped to offset the lost sales income.

The chart below provides a breakdown of income streams during 2020/21:

As we start to recover from the pandemic our fundraising target for 2021/22 remains cautious, but we are hopeful that some events and corporate activities will be able to return.

Principal funding sources

The principal sources of funding for The Whitechapel Centre are currently by way of grant and contract income from Liverpool City Council, Knowsley Metropolitan Borough Council, St Helens Borough Council, Wirral Borough Council, Halton Council, Liverpool City Region Combined Authority and Sefton Metropolitan Borough Council. This income includes income from Adult Services and Public Health. Further grant income is received from Big Lottery, Charles Hayward Foundation and Children in Need.

The Whitechapel Centre also relies on private fundraising, such as public donations, which are used to underpin essential services such as our volunteer programme, rough sleeper outreach services, the delivery of Whitechapel’s food services and essential client expenses.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Fundraising:

In 2012 Whitechapel recruited a Fundraising Manager, in order to diversify income streams and develop voluntary income. In 2015 the organisation developed a 5 year Fundraising Strategy, which set a target to achieve annual voluntary income of £500,000 by 2020.

The core objectives set out in this Strategy are to:

As part of this Strategy, Whitechapel has sought to ensure funds given for charitable purposes are used in the way intended by donors and the organisation follows best practice guidance. To this end Whitechapel has agreed an Ethical Practice in Fundraising Policy, providing clarity and openness to all our stakeholders.

The organisation is a member of the Institute of Fundraising and is registered with the Fundraising Regulator. The charity strives to comply with Fundraising Codes of Conduct and Charity Commission guidance. The Fundraising Manager provides monthly reports to the Chief Executive and quarterly reports to the Board of Trustees.

The organisation will accept voluntary donations and other forms of support e.g. volunteering hours, gifts in kind, partnership working from companies, individuals and other organisations under the following conditions:

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Avoidance Criteria

The organisation will not accept voluntary donations or other forms of support where any of the following apply:

Fundraising Initiatives with corporate partners

The organisation welcomes relationships with companies from a range of sectors and collaborations can take many forms including:

All potential partnerships and initiatives need to be considered on a case by case basis. The Fundraising Manager will discuss with the Chief Executive and will report to Trustees as part of the quarterly Fundraising Update.

Fundraising Practices

The organisation adheres to the following general fundraising guidelines:

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Reserves Policy

The Board of Trustees has examined the company’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible assets held by the company should be between 3 and 6 months of the expenditure, in line with Charity Commission guidance. Budgeted expenditure for 2021/22 is £5,681,304 therefore the target is £1,420,326 to £2,840,652 in general funds. At this level the Board of Trustees feel that they would be able to carry on the company’s activities in the event of a significant drop in funding.

At present the total unrestricted reserves fall at the lower end of this target and the Board of Trustees is considering ways in which additional unrestricted funds can be raised.

The Board of Trustees understands the increased pressure on cash flow resulting from the payment by results for key contracts, such as the Urban Outreach Response Service. Payment for the Service is quarterly, in arrears and dependent on outcomes achieved. Close financial management continues to be required to prevent cash flow problems.

The Board of Trustees wish to create free reserves. This would enable them to provide seed funding for new projects, as well as underpin existing services and meet key needs. For example the company has seen an increase in the number of people street living, including rough sleepers and street drinkers, including people with no recourse to public funds. While the company continues to seek resources to maximise assertive outreach response provision, taking services out on to the street to deliver instant solutions to homelessness, seed funding would enable us to pilot new and different services and / or methods of working e.g. to cover rent and accommodation costs for people with no recourse to public funds who are seeking employment.

The Board of Trustees is committed to applying principles of full cost recovery to all posts and services within the organisation to help reduce potential risks in the event of losing individual contracts, as well as being mindful of potential pressures to draw upon reserves during the forthcoming year.

Risk management

A review of major risks is undertaken annually by the Board of Trustees. Where appropriate, systems or procedures have been established to mitigate the risks the Whitechapel Centre faces. Where appropriate, the identified risks have been incorporated into the charitable company’s Strategic Plan. For example, identified external risks to funding have led to a full review of funding and budgets, and the development of a comprehensive Fundraising Strategy. Internal control risks are minimised by the implementation of policies and procedures for authorisation of all transactions and projects. Policies and procedures are in place to ensure compliance with / good practice in relation to governance, health and safety, financial management, service delivery and operation. These policies and procedures relate to all staff, clients and stakeholders. All policies and procedures are reviewed regularly to ensure that they continue to meet the needs of the organisation.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Plans for Future Periods

The principal aims outlined in the organisation’s Strategic Plan are:

Structure, governance and management

The charity is a company limited by guarantee, incorporated on 19 March 1990 and registered as a charity on 21 June 1991. The charity was established under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. The term '"the company" includes reference to the registered charity, where appropriate.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr D Antrobus Ms C Bevan (Resigned 1 April 2020) Ms A Brown (Treasurer) Mr S Collett Mr T Crolley (Retired 11 December 2020) Mr D Green OBE Mr B Kearsley OBE Mrs C McGuire Ms V Metcalf MBE (Vice chair) Ms S Thomas (Chair) Ms M Woods

Mr Terry Crolley was appointed as Honorary Life President and Ambassador for Whitechapel on 11 December 2020.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Recruitment and Appointment of the Board of Trustees

The directors of The Whitechapel Centre are also charity Trustees (and for the purposes of charity law and under the company’s Articles are known as members of the Council of Management). Under the requirements of the Memorandum and the Articles of Association the members of the Board of Trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

The Board of Trustees aims to ensure its members provide a good mix of skills, knowledge and experience in relation to providing governance and management for a charitable homeless organisation. In order to maintain this broad mix of skills, knowledge and experience, members on the Board of Trustees are requested to provide a list of their skills and experience and in the event of particular skills or experience being lost due to retirement, individuals are approached to offer themselves for election to the Board.

Trustee Induction and Training

New Trustees receive a copy of their job description and an information pack about the organisation. In addition each trustee receives a full induction programme, which includes invitation and encouragement to attend short training sessions to familiarise themselves with the charitable company and the context within which it operates. These sessions cover:

New trustees are invited to attend up to 3 Board meetings and take up a ‘tour’ of the organisation to meet employees and clients to familiarise themselves with the operational work prior to joining.

Organisational Structure

The Whitechapel Centre has a Board of Trustees (known as the Council of Management under the company’s Articles) of up to 20 people who meet at least 4 times each year and are responsible for the strategic direction and policy of the charitable company. At present the Board of Trustees has nine members from a variety of different professional backgrounds relevant to the work of the company.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Senior Management Team (SMT), consisting of the Chief Executive Officer, four Services Managers, and the Fundraising Manager. The Senior Management Team is responsible for ensuring effective and efficient delivery of services specified, that key performance indicators are met, implementing financial management, day to day operational management of services including implementation of best practice, and staff supervision and development.

The Whitechapel Centre is a real Living Wage employer. The charity follows Local Government (NJC) pay scales. Each role within the organisation has a prescribed pay scale. This also applies to all key management roles.

Pay awards, including incremental increases, are agreed by the Board of Trustees annually, and awarded if there are sufficient funds.

Auditor

In accordance with the company's articles, a resolution proposing that BWM be reappointed as auditor of the company will be put at a General Meeting.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board of trustees

Ms S Thomas (Chair)

Trustee Dated: 3 December 2021

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors of The Whitechapel Centre for the purpose 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE WHITECHAPEL CENTRE

Opinion

We have audited the financial statements of The Whitechapel Centre (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE WHITECHAPEL CENTRE

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.

Auditor's 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 an auditor's report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

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 WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE WHITECHAPEL CENTRE

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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 is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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.

Peter Taaffe FCA CTA DChA (Senior Statutory Auditor) for and on behalf of BWM 9 December 2021

Chartered Accountants Statutory Auditor

Suite 5.1 12 Tithebarn Street Liverpool L2 2DT

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Current financial year
Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
672,172
29,534
Charitable activities
6
4,397,059
969,300
Other trading activities
4
81,928
-
Investments
5
5,336
-
Total income
5,156,495
998,834
Expenditure on:
Raising funds
7
253,773
-
Charitable activities
8
4,531,346
1,282,330
Total expenditure
4,785,119
1,282,330
Net income/(expenditure)
371,376
(283,496)
Transfers between funds
21
(283,496)
283,496
Net movement in funds
87,880
-
Reconciliation of funds
Fund balances at 1 April 2020
1,612,644
-
Fund balances at 31 March 2021
1,700,524
-		 Total
2021
£
701,706
5,366,359
81,928
5,336
6,155,329
253,773
5,813,676
6,067,449
87,880
-
87,880
1,612,644
1,700,524		 Total
2020
£
795,642
4,439,140
124,613
4,899
5,364,294
280,901
5,022,434
5,303,335
60,959
-
60,959
1,551,685
1,612,644

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Prior financial year

Unrestricted
Restricted
funds
funds
2020
2020
Notes
£
£
Income from:
Donations and legacies
3
795,642
-
Charitable activities
6
3,681,617
757,523
Other trading activities
4
124,613
-
Investments
5
4,899
-
Total income
4,606,771
757,523
Expenditure on:
Raising funds
7
280,901
-
Charitable activities
8
4,259,584
762,850
Total expenditure
4,540,485
762,850
Net income/(expenditure)
66,286
(5,327)
Transfers between funds
21
(5,327)
5,327
Net movement in funds
60,959
-
Reconciliation of funds
Fund balances at 1 April 2019
1,551,685
-
Fund balances at 31 March 2020
1,612,644
-		 Total
2020
£
795,642
4,439,140
124,613
4,899
5,364,294
280,901
5,022,434
5,303,335
60,959
-
60,959
1,551,685
1,612,644

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one
year
17
Net current assets
Total assets less current liabilities
Provisions for liabilities
19
Total net assets
The funds of the charity
Unrestricted funds
Designated funds
23
General unrestricted funds
Total unrestricted funds
Total charity funds		 2021
£
£
1
531,732
531,733
405,486
1,448,283
1,853,769
(570,299)
1,283,470
1,815,203
(114,679)
1,700,524
1,150,000
599,476
1,700,524
1,700,524		 2020
£
£
1
526,541
526,542
1,177,994
303,694
1,481,688
(395,586)
1,086,102
1,612,644
-
1,612,644
1,150,000
462,644
1,612,644
1,612,644		 2020
£
£
1
526,541
526,542
1,177,994
303,694
1,481,688
(395,586)
1,086,102
1,612,644
-
1,612,644
1,150,000
462,644
1,612,644
1,612,644
526,542
1,086,102
1,612,644
-
1,612,644
1,612,644
1,612,644

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

The accounts were approved by the Trustees on 3 December 2021

Ms S Thomas (Chair) Trustee

Company Registration No. 02623071

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Net cash used in operating activities
25
Investing activities
Movements on investments
Interest received
Net cash generated from investing
activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
£
1,144,444
(5,191)
5,336
145
1,144,589
303,694
1,448,283		 2020
£
£
89,198
(4,270)
4,899
629
89,827
213,867
303,694		 2020
£
£
89,198
(4,270)
4,899
629
89,827
213,867
303,694
89,827
213,867
303,694

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

The Whitechapel Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Langsdale Street, Liverpool, L3 8DT.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, and as detailed in the trustees’ report, the trustees have considered the impact of COVID 19 on the charity and the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Funds held by the charity are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes.

Restricted funds - these are funds that 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 accounts.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.4 Income

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income from donations and legacies is included in full in the statement of financial activities when receivable.

Investment income is included when receivable.

Grants and contracts, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Fixed assets donated to the charity are included as donation income at market value at the time of receipt. Assistance in the form of voluntary help is not quantifiable, and accordingly not dealt with in the accounts.

Clothing and other items donated for resale through the charity’s shop are included as income within other trading activities and are recognised as income when they are sold.

1.5 Expenditure

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Raising funds comprise costs associated with attracting income and the costs of trading for fundraising purposes including the charity shop.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

All assets costing more than £1,000 are capitalised at cost. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment 20% p.a. on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Fixed asset investments

The trustees consider that monies held on long term deposit should be regarded as a fixed asset investment.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Donated items for the charity shops sourced from both individuals and organisations are not included in the financial statements until they are sold at which point they are recognised as income.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.12 Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

1.13 Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.14 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15 Retirement benefits

The charitable company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charitable company. The annual contributions payable are charged to the statement of financial activities.

1.16 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the statement of financial activities on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Donations and gifts
494,874
-
Legacies receivable
38,000
-
HMRC CJRS grant
139,298
-
Covid grants
-
29,534
672,172
29,534		 Total
Unrestricted
funds
2021
2020
£
£
494,874
785,204
38,000
10,438
139,298
-
29,534
-
701,706
795,642		 Total
Unrestricted
funds
2021
2020
£
£
494,874
785,204
38,000
10,438
139,298
-
29,534
-
701,706
795,642
795,642

4 Other trading activities

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Shop income 41,401 124,613
Covid grants 40,527 -
81,928 124,613

5 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 5,336 4,899

Total 2020 £ 3,681,617 757,523 4,439,140 3,681,617 757,523 4,439,140
Supported accommodation 2020 £ 1,253,631 44,331 1,297,962 1,253,631 44,331 1,297,962
Homeless, rough sleeping and street drinking 2020 £ 1,627,212 143,390 1,770,602 1,627,212 143,390 1,770,602
Housing support and resettlement 2020 £ 800,774 569,802 1,370,576 800,774 569,802 1,370,576
Total 2021 £ 4,397,059 969,300 5,366,359 4,397,059 969,300 5,366,359

Supported
accommodation		 2021 £ 1,195,337 - 1,195,337 1,195,337 - 1,195,337
Homeless, rough sleeping and street drinking 2021 £ 2,389,901 699,814 3,089,715 2,389,901 699,814 3,089,715
Housing support and resettlement 2021 £ 811,821 269,486 1,081,307 811,821 269,486 1,081,307
Charitable activities Services provided under contract Performance related grants Analysis by fund Unrestricted funds Restricted funds
6

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

7 Raising funds

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Fundraising and publicity
Staff costs 100,575 107,088
Support costs 24,518 33,442
Fundraising and publicity 125,093 140,530
Trading costs
Staff costs 67,639 58,744
Support costs 61,041 81,627
Trading costs 128,680 140,371
253,773 280,901

Total 2020 £ 3,959,466 495,685 41,901 4,497,052 521,722 3,660 5,022,434 4,259,584 762,850 5,022,434
Supported accommodation 2020 £ 1,032,172 58,129 3,098 1,093,399 184,588 - 1,277,987 1,233,656 44,331 1,277,987
Homeless, rough sleeping and street drinking 2020 £ 1,706,051 235,804 16,847 1,958,702 158,321 - 2,117,023 1,994,068 122,955 2,117,023
Housing support and resettlement 2020 £ 1,221,243 201,752 21,956 1,444,951 178,813 3,660 1,627,424 1,031,860 595,564 1,627,424
Total 2021 £ 4,006,249 1,217,620 21,935 5,245,804 564,102 3,770 5,813,676 4,531,346 1,282,330 5,813,676
Supported accommodation 2021 £ 1,015,151 25,724 1,140 1,042,015 199,454 - 1,241,469 1,241,469 - 1,241,469
Homeless, rough sleeping and street drinking 2021 £ 1,879,169 1,124,685 13,504 3,017,358 256,411 - 3,273,769 2,364,019 909,750 3,273,769
Housing support and resettlement 2021 £ 1,111,929 67,211 7,291 1,186,431 108,237 3,770 1,298,438 925,858 372,580 1,298,438
Charitable activities Staff costs Project costs Travel expenses Share of support costs (see note 9) Share of governance costs (see note 9) Analysis by fund Unrestricted funds Restricted funds
8

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

9
Support costs
Premises and other
costs
Legal and professional
fees
Audit fees
Analysed between
Fundraising
Trading
Charitable activities		 Support
costs
Governance
costs
£
£
629,513
-
20,148
-
-
3,770
649,661
3,770
24,518
-
61,041
-
564,102
3,770
649,661
3,770		 2021
£
629,513
20,148
3,770
653,431
24,518
61,041
567,872
653,431		 Support
costs
Governance
costs
£
£
609,718
-
27,073
-
-
3,660
636,791
3,660
33,442
-
81,627
-
521,722
3,660
636,791
3,660		 2020
£
609,718
27,073
3,660
640,451
33,442
81,627
525,382
640,451

Support costs are reallocated to expenditure on a use of space/size of service basis.

10 Auditor's remuneration

The analysis of auditor's remuneration is as follows:

The analysis of auditor's remuneration is as follows:
Fees payable to the charity's auditor
Audit of the company's annual accounts
Non-audit services
All other non-audit services		 2021
£
3,770
6,430		 2020
£
3,660
6,322

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year (2020- £nil), and no trustees were reimbursed expenses (2020- no trustees were reimbursed expenses).

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12 Employees

Number of employees

The average monthly number of employees during the year was:

Fundraising
Shop
Charitable
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
Number
3
5
140
148
2021
£
3,757,129
278,950
138,384
4,174,463		 2020
Number
3
5
146
154
2020
£
3,712,284
273,780
139,234
4,125,298

Average employee numbers excludes employees on zero hour contracts not paid in the month of which there were an additional 2 employees on average (2020 an additional 20 employees on average).

Included in wages and salaries are payments to subcontractors including people from other organisations seconded to or working in partnership with Whitechapel projects such as the Urban Outreach Response Service, which is delivered in partnership with the Basement Advisory Service and the Harm Reduction Service which is delivered in partnership with SHAP Ltd. Partner agency workers amounted to £530,962 (2020 £484,169).

The number of employees whose annual remuneration was £60,000 or more were:

2021 2020
Number Number
£60,000 - £70,000 1 1

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

13
Tangible fixed assets
Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020
14
Fixed asset investments
Cost or valuation
At 1 April 2020
Additions
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020
15
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors		 Fixtures, fittings & equipment
£
9,767
9,767
9,766
9,766
1
1
Monies held on
deposit
£
526,541
5,191
531,732
531,732
526,541
2021
2020
£
£
165,475
998,204
240,011
179,790
405,486
1,177,994

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

16
Financial instruments
Carrying amount of financial assets
Debt instruments measured at cost
Carrying amount of financial liabilities
Measured at cost
17
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
18
Trade creditors
Other creditors
Accruals
18
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Total deferred income at 1 April 2020
Amounts received in year
Amounts credited to statement of financial activities
Total deferred income at 31 March 2021		 2021
£
2,385,500
285,459
2021
£
69,839
215,001
142,288
23,821
119,350
570,299
2021
£
215,001		 2020
£
2,008,229
153,757
2020
£
66,639
175,190
38,499
45,192
70,066
395,586
2020
£
175,190
2020
£
29,003
175,190
(29,003)
175,190
2021
£
175,190
215,001
(175,190)
215,001

Included in deferred income are receipts which relate to a future accounting period and will be recognised to match the delivery of the service.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

19
Provisions for liabilities
At 31 March 2021
Movements on provisions:
Rented accommodation dilapidations
Additional provisions in the year
At 31 March 2021		 2021
£
114,679		 2020
£
-
£
114,679
114,679

20 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to the statement of financial activities in respect of the defined contribution scheme was £130,989 (2020: £139,234). Total employee and employer contributions of £22,582 (2020, £41,330) were payable to the fund at the balance sheet date and are included within creditors.

Transfers
Balance at		 31 March 2021 £
£		 45,975
-		 26,220
-		 6,378
-		 (3,193)
-		 (583)
-		 24,831
-		 158,742
-		 -
-		 -
-		 28,417
-		 3,467
-		 (6,758)
-		 283,496
-
Movement in funds Income
Expenditure		 £
£		 39,620
(85,595)		 30,050
(56,270)		 5,800
(12,178)		 46,355
(43,162)		 100,461
(99,878)		 16,846
(41,677)		 523,131
(681,873)		 -
-		 -
-		 156,937
(185,354)		 30,354
(33,821)		 49,280
(42,522)		 998,834
(1,282,330)
Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances: Movement in funds Balance at
Income
Expenditure
Transfers
Balance at		 1 April 2019
1 April 2020		 £
£
£
£
£		 New Beginnings
-
108,742
(108,338)
(404)
-		 MOVE Project and Volunteers
-
10,000
(38,967)
28,967
-		 Peer Mentoring
-
52,963
(52,925)
(38)
-		 Children in Need
-
40,156
(40,162)
6
-		 Older Persons (Big Lottery)
-
98,914
(116,352)
17,438
-		 Welfare Rights Service
-
-
-
-
-		 Urban Outreach
-
29,984
(29,984)
-
-		 Community Navigator Service
-
259,027
(238,819)
(20,208)
-		 Street Lifestyle Outreach
-
113,406
(92,972)
(20,434)
-		 City Region Intensive Support
-
-
-
-
-		 No Recourse to Public Funds
-
-
-
-
-		 Other funds
-
44,331
(44,331)
-
-		 -
757,523
(762,850)
5,327
-
21

Restricted funds
(Continued)		 Urban Outreach Response Service(Commissioned by LCC and enhanced by funding from the National Lottery Coronavirus Community Support Fund, Crisis, Steve Morgan Foundation Homeless Link (Covid Response Fund and Homeless Winter Transformation Fund): The Service provides assertive outreach, housing advice and intensive support to end rough sleeping / risk of rough sleeping across Liverpool. During 2020 Labre House (night Hub) closed as part of our planned Covid-19 response; this was replaced with the lease of Staycity Aprathotel accommodation, which offered self-contained accommodation for people rough sleeping. The additional grant funding has been received to enhance the Service and ensure a more robust response to Covid-19 to safeguard the lives of some the most additional grant funding has been received to enhance the Service and ensure a more robust response to Covid-19 to safeguard the lives of some the most vulnerable people in the region, as detailed below: vulnerable people in the region, as detailed below: �
Steve Morgan Foundation: support toadapt our services for homeless people during the pandemic. Funding helped enable us lease self-contained		 accommodation for rough sleepers during the pandemic. Steve Morgan Foundation has been essential in not only securing the required accommodation, but also providing meals and keeping our staff and clients safe and well. also providing meals and keeping our staff and clients safe and well. �
Homeless Link Covid-19 Homelessness Response Fund: delivered support to rough sleepers to come indoors /remain indoors during the Covid-19 pandemic,		 enabling people to self-isolate and remain healthy through the provision of wrap around support and advice. �
Homeless Link Winter Transformation Fund: Funding from MHCLG for cold weather provision. Funding enabled additional accommodation to be leased from		 1st December 2020 to 31st March 2021 for the purpose of safely housing rough sleepers in Liverpool. 1st December 2020 to 31st March 2021 for the purpose of safely housing rough sleepers in Liverpool. 1st December 2020 to 31st March 2021 for the purpose of safely housing rough sleepers in Liverpool. �
Crisis: help towards the cost of essential food, toiletries and other supplies for up to 86 rough sleepers every week who were being supported to self-isolate.		 Our focus was on clients with no recourse to public funds and individuals who were not able or not in a position where they could budget for such supplies. To Our focus was on clients with no recourse to public funds and individuals who were not able or not in a position where they could budget for such supplies. To this end we provided food for breakfast, dinner and tea. this end we provided food for breakfast, dinner and tea. National Lottery Coronavirus Community Support Fund: support to help off-set the reduction in fundraising income to enable us to continue to support rough sleepers to come indoors /remain indoors during the Covid-19 pandemic, enabling people to self-isolate and remain healthy through the provision of wrap around support. The funding enabled us to continue to deliver housing and welfare rights advice, peer support, along with the provision of essential food/ toiletries to enable people to self-isolate. To achieve this the funding was split across the following services: �
Welfare Rights Service		 �
Peer Mentoring Service		 �
New Beginnings Service		 �
No Recourse to Public Funds		 �
Urban Outreach Service		 _Community Navigator Service: (Waves of Hope – Big Lottery):_commissioned by Plus Dane, this service is part of the Liverpool Waves of Hope programme for people with multiple and complex needs and delivers personalised interventions which focus on motivational and practical support and advocacy to enable clients to assess services and make systems works for them
21

Restricted funds
(Continued)		 City Region Intensive Support Service: Funded by MHCLG as part of the Rough Sleeper Initiative to provide assertive outreach, housing advice and intensive support to end rough sleeping / risk of rough sleeping across Wirral, Knowsley, Halton and St Helens. No Recourse to Public Funds: Funded by the Property Hub and National Lottery Coronavirus Community Support Fund to provide housing advice to identify the most appropriate pathway into accommodation and provide intensive support to stabilise each client’s housing situation, enabling them to focus on job-seeking / securing regular employment. Other funds include �
Martin Lewis Coronavirus Emergency Fund: support to help provide food, toiletries and essentials to over 100 homeless people each week, enabling		 people to self-isolate and remain healthy during the pandemic. �
LCR Cares: support to provide food, toiletries and essentials to over 100 homeless people each week, enabling people to self-isolate and remain healthy		 during the pandemic. �
Morrisons: support to help provide food, toiletries and essentials to over 100 homeless people each week, enabling people to self-isolate and remain		 healthy during the pandemic. �
Community Foundation & Tesco Bags for Help: support to provide food, toiletries and essentials to over 100 homeless people each week, enabling people		 to self-isolate and remain healthy during the pandemic. Transfers of funds Fund providers have acknowledged that a portion of the funds provided are to be used for contingency and reserve costs which are necessarily incurred to enable these projects to proceed and to enable the trustees to provide an appropriate fund for the future development and financial stability of the Whitechapel Centre generally. Projects which show a deficit at 31 March 2021 require financial support to be given to those projects out of general reserves. The fund providers approve the use of surpluses arising on other projects funded to be used to support these areas Liverpool City Council The grant of £10,000 from the Community Resources Grant (Move project) was used for the purpose for which it was awarded. The outgoing resources of £10,000 were spent as follows: Salaries
£10,000		 This project incurred further expenditure of £28,967 which was met by the Whitechapel Centre as it was not eligible for CRU funding.
21

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

22 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2021
£
447,371
160,918
608,289		 2020
£
35,029
42,786
77,815

23 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Contingency fund
Premises fund
Development fund		 Movement
in funds
Balance at
1 April 2019
Income
£
£
750,000
-
150,000
-
250,000
-
1,150,000
-		 Movement
in funds
Balance at
1 April 2020
Income
31
£
£
750,000
-
150,000
-
250,000
-
1,150,000
-		 Balance at
March 2021
£
750,000
150,000
250,000
1,150,000

The contingency fund exists to

The premises fund relates to the associated costs and/or sourcing of alternative residential accommodation for clients and office premises for staff in the event of a disaster affecting one or more of our supported accommodation services or service hubs.

The development fund will make provision for seed funding for new services and ideas, funding to help transform existing services and funding to cover requirements for social impact bonds. This fund has been used to help develop new accommodation based services for homeless people. Also, it has been used to open a retail outlet that will generate a new income stream for the future.

THE WHITECHAPEL CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

24 Related party transactions

Remuneration of key management personnel
The remuneration of key management personnel is as follows.
Aggregate remuneration
Trustees made donations of £2,066 (2020 £600) to the charity during the year.
There were no other related party transactions in the year.
No guarantees have been given or received.
25
Cash generated from operations
Net expenditure for the reporting period (as per the statement of financial
activities)
Adjustments for:
Investment income recognised in the statement of financial activities
Movements in working capital:
Decrease/(increase) in debtors
Increase in creditors
Increase in deferred income
Increase in provisions
Cash generated from operations
26
Company limited by guarantee		 2020
£
71,442
2020
£
60,959
(4,899)
(140,566)
27,517
146,187
-
89,198
2021
£
72,882
2021
£
87,880
(5,336)
772,508
134,902
39,811
114,679
1,144,444

The Whitechapel Centre is incorporated under the Companies Act as a company limited by guarantee. The liability of the members is limited to £1.