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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 02719436 (England and Wales) REGISTERED CHARITY NUMBER: 1014868

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

CATCHINGLIVES

Spurling Cannon Audit Limited 424 Margate Road Westwood Ramsgate Kent CT12 6SJ

CATCHINGLIVES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 23
Detailed Statement of Financial Activities 24 to 25

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

This review reflects the activities of the Charity during the period under review. The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Ethos

Services provided by charities such as this are traditionally classified as fulfilling one of the following roles: sustainment, containment or change. The Charity rejects the role of containment. "Getting the underclass off the street" may be a side-product of our activities but the condemnatory and discriminatory basis of this approach is not one with which the Charity wishes to be associated.

Vision and Mission

Catching Lives is an independent charity aimed at supporting the rough sleepers, homeless and vulnerably housed in Canterbury and East Kent; those who have, for many reasons, fallen through the gaps in society and feel they have nowhere else to turn. Our vision is of a society where all are included and all, no matter how disadvantaged, can make a contribution.

Catching Lives works towards ending the harm caused to individuals, families and the community, by homelessness, rough sleeping and insecure housing. We do this by offering immediate respite at our Canterbury Open Centre and then working with our clients to help them to tackle their issues, access accommodation and find the motivation to take steps towards personal recovery.

Approach

We do this by:

Objectives

The Canterbury Open Centre works with the homeless and socially excluded people in the community to:

(a) support and enable each client to increase their sense of personal responsibility, motivation and self-worth.

(b) improve the physical and mental health, of each client, by supporting them to take greater responsibility for their health management recovery.

(c) motivate each client to achieve positive steps toward independent living.

Page 1

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This past financial year has been an unprecedented one for many in the charity sector. This has been a particular difficult time for our staff, volunteers, trustees and most importantly our clients. Nevertheless, what I have witnessed is a great coming together of all of the elements of our services in order to operate as best as we can in order to support our clients in the best possible way.

Kent had been particularly hit hard due to the restrictions with extensive lockdown due to the Kent variant. This has meant our services have had to remain flexible and adapt to the ever-changing land scape we were faced with.

As a charity, we welcomed the range of Government policy changes and initiatives that have had a positive impact on those vulnerably housed and the homeless community during the Covid -19 pandemic.

Undoubtedly the greatest impact has been the 'Everyone in' hotel and emergency accommodation operation proposed by Dame Louise Casey with support from the Ministry of Housing, Communities and Local Government (MHCLG).

This aimed to ensure all rough sleepers and those with shared air space in homelessness accommodation are given 'safe harbour'. During the first lockdown, it is estimated that across the country around 33,000 people were given beds in B&Bs, hotels and student accommodation which undoubtedly saved lives.

Other positive initiatives were the furlough scheme, increasing Universal Credit, halting evictions from the private and social rented sectors, as well as suspending evictions from Home Office asylum accommodation.

The schemes helped most people but there were challenges along the way in regard to legal barriers to assistance that prevented people from qualifying for help, councils denying help to people on the basis of 'local connection' criteria alongside on-going confusion and denial of services because people have no recourse to public funds.

During the last 12-month period, we worked very closely with other partnerships such as the Rough Sleeper Initiative (RSI) from Canterbury City Council (CCC), The Forward Trust and OasisDA. We've had to do all of this whilst also protecting several of our frontline staff and volunteers some of whom have underlining health issues or are above 70. Many volunteers have expressed their frustration at not being able to help as much as usual this past year especially those in the bookshop who have not been able to open.

As an integral part of the "Everyone in" scheme.

We have seen that if there is the political will to end homelessness, then these past few months demonstrate how housing first works. This past year has been a unique chance to tackle homelessness that I am proud that Catching Lives has played their part, working very closely with the RSI project to help house up to 60 rough sleepers in the local Travelodge in Canterbury during the initial lockdown.

At the same time, we continued to care for those who did not want to access these services. We provided mobile phones and powerpacks to those who remained out on the street so that we could keep in close contact with them and monitor their health. When some of those needed isolating, we worked with the local council to ensure that they had a safe bed for the night. This involved at the beginning preparing three meals a day and transporting those to the Travelodge hotel from our drop-in centre. Throughout the three months, we prepared and delivered more than 13,000 meals. I would like to give a special thank you to the volunteers who came in and prepared these meals whilst observing the Covid restrictions.

We continued as best as possible to offer the range of services to our clients including access to showers, mental health assessment, access to vaccinations, access to housing through much-needed signposting, food & clothing as well as continuing and expanding our outreach in Canterbury and the greater Kent area.

I would like to say a special thanks to Dr. Emma Hill and trustee, Nikki Davies, for coordinating and organising vaccinations for staff, volunteers, and our clients.

Page 2

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Winter Provision

The Covid-19 pandemic meant that this winter we were unable to operate our usual Canterbury Community Shelter, as clients staying would have all been sleeping in the same church hall. Having explained to Canterbury City Council that we would not have the funds to secure our own venue at which all those staying would have their own rooms. CCC were able to negotiate the use of the rooms at the Youth Hostels Association (YHA) building on New Dover Road from the 14th December 2020 to 27th February 2021, meaning that 17 rooms were available for rough sleepers to occupy.

Assessments for rooms were carried out by Catching Lives Project Workers. Catching Lives also staffed the YHA in the evening to welcome clients and provided them with evening meals prepared by Catching Lives volunteers earlier in the day (again a big thank you to those volunteers). Two staff members were on duty overnight (one Catching Lives Project Worker and one Serveco staff member).

As with previous winters, the funding for the Catching Lives staff members came from usual sources, namely generous donations from Charitable Trusts and individuals within our community. Those staying in the YHA could access the building from 5pm and had to leave at 8am the following morning.

They were provided with breakfast and lunch, and access to other facilities such as phone, computer and washing machine use, at the Day Centre every day of the week. Art and activity packs were put together by Catching Lives' Art Coordinator Miriam Ellis, with the support of local artists, for those staying to do in their rooms.

Staff & Volunteers

Our staff and volunteers have been vital to the continuation of our services through the pandemic and we have done our utmost to support them. We ensured that the health & wellbeing needs of staff were met during the crisis by using the government's furlough scheme to retain staff and we have upgraded our IT system to ensure as many people as possible can work from home. We have also introduced an Employee Assistance Programme to provide a broader support to all our staff, in addition to the clinical supervision offered to all of our client facing staff.

We installed several screens and social distancing measures and policies. We created a new office and developed the use of our garden as an additional safe area for people to meet. We recruited a new marketing coordinator to improve the image and brand of the charity to create awareness and help with future fundraising activities.

Governance

Throughout the year regardless of the pandemic our trustees met at a minimum of once per month via zoom and at times whilst managing the crisis these meetings were more frequent. Many of the trustees took on additional responsibilities to help with the building and gardening projects. Special thanks go to James Duff and Ruth Auger.

Finances

In regards to our accounts we have been very fortunate to have made a slight increase in surplus. This I think was only possible through sheer hard work and through the availability of much-needed funds through the Covid emergency funds available. I'd like to thank Michael James our fundraiser for all his hard work and dedication in applying for specific projects and funds to support us through this time

As a consequence of our drop-in centre being closed we were able to take benefit of a reduced service by updating a number of our facilities and building. These included refurbishment of the administration office, installation of a new office, installation of double doors so that we can now access and use the garden. Installation of a garden shelter so that our clients would have some protection against the elements.

Special thanks to the Swire Foundation, who without their continued support we would not be able to run our winter night shelter every year.

Special thanks to 2 donors who contributed significantly to helping us renovate and modernise our building.

Our clients:

Despite the "Everyone in" initiative, Catching Lives still saw a significant number of individual and new clients throughout the last financial year:

Page 3

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

2018-2019 Financial Year 2019-2020 Financial Year 2020-2021 Financial Year
Individual Clients 453 486 427
New Clients 227 233 208
Footfall 11463 11570 5778

As a charity for those rough sleeping, vulnerably housed and otherwise homeless, we are concerned that as we emerge from this pandemic that the Government will stop many of the support schemes available and we will end up in a similar position regarding homelessness in Canterbury & East Kent to that seen before the pandemic. Without any surety on the government's plans for the funding of homelessness services, we can only prepare for the worst which, sadly, is a significant increase in the demand for our services.

FINANCIAL REVIEW

Reserves policy

The financial statements show a total income for the year of £548,746 (2020: £456,131) and an overall surplus of £53,265 (2020: £17,448). This has increased the reserves to £640,255 (2020: £587,327)

of which £133,753 (2020 £158,234) is allocated to restricted funds for expenditure on specific projects and the remaining £506,839 (2020 £429,093) is unrestricted funds.

It is the Trustees' aim to maintain unrestricted reserves to a level sufficient to cover staff issues such as sick and maternity leave, and also unforeseen events or issues with funding flows and to ensure safe closure of services and operations.

Trustees are working to ensure that unrestricted reserves are aligned with the reserves policy and this will be a key outcome of the work to improve the organisation's financial sustainability as outlined above.

The Charity income is derived from ongoing fundraising efforts, payments by local authorities and other government bodies, and interest earned on temporary surplus funds. Although the Charity can currently claim a healthy financial reserve, there is no room for complacency and the Trustees and management continue to monitor progress and develop initiatives and practices that aim to secure the Charity's future.

The reserves held are consistent with the charity's reserves policy:-

(1) to ensure the charity can maintain its operations in the event of adverse experience in the level of donations, grants and other sources of funding.

(2) to enable the charity to refurbish/extend the property it occupies and owns, or acquire the part of the property it currently occupies but does not own, and then refurbish the whole property.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Company was first incorporated 1 June 1992 as a company limited by guarantee and not having share capital. The Charity was registered with the Charity Commission on 20 October 1992.

Page 4

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The Charity continues to search for and appoint new members to the Board of Trustees who bring knowledge, skills as well as a commitment to the mission of the Charity. Trustees are reminded that the responsibilities of members are considerable. They also have a legal obligation to ensure that the charitable company is administered correctly within the law as well providing quality service to meet the drivers and complex needs of the many people the charity seeks to help.

The Board of Trustees maintain procedures which will ensure all board vacancies are identified and are filled in a structured application process that assists that assists the charity in the appropriate skills needed to promote equal opportunity.

Relationship with other charities

The Charity continues to support the youth work at Thanington and wherever possible to support and cooperate with other charities that have similar aims and objectives. This included Porchlight and The Forward Trust amongst others. Partnership working and services development with other complimentary agencies remained a key element throughout the year.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees identified risks during the year and took actions to mitigate them including;

Continued Development

Throughout the year the Board and management developed initiatives to provided a useful platform for signposting developments through the identification of 'best practice' in all areas of the charities governance, performance and responsibilities

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02719436 (England and Wales)

Registered Charity number

1014868

Registered office

Palmer House 13 Station Road East Canterbury Kent CT1 2RB

Trustees

J Duff K Napier J L Hanford Chairman M Cowland G F Metcalfe Dr R E Auger A W Robinson Vice Chair Ms K Menzies Treasurer Ms N Davies T Bridgeford Secretary to the board of trustees

Page 5

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Auditors

Spurling Cannon Audit Limited 424 Margate Road Westwood Ramsgate Kent CT12 6SJ

Day to day management

Mr T O Gore is employed as the Service Manager of Canterbury Open Centre and as such is responsible for day to day management of the charity.

Founder Patron:

The Reverend Ralph Scrine

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of CatchingLives for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Spurling Cannon Audit Limited, were re-appointed at the Annual General Meeting held on 14 November 2018.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

J L Hanford - Trustee

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CATCHINGLIVES

Opinion

We have audited the financial statements of CatchingLives (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CATCHINGLIVES

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CATCHINGLIVES

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and did not identify any specific areas of concern.

In common with all audits under ISAs (UK), we are required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included The Charity Act, health and safety and tax legislation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CATCHINGLIVES

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Spurling Cannon Audit Limited Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 424 Margate Road Westwood Ramsgate Kent CT12 6SJ

Date: .............................................

Page 10

CATCHINGLIVES

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
486,623
Charitable activities
5
Relief of Poverty
11,887
Other trading activities
3
2,300
Investment income
4
8,938
Total
509,748
EXPENDITURE ON
Raising funds
6
3,695
Charitable activities
7
Relief of Poverty
427,444
Total
431,139
NET INCOME/(EXPENDITURE)
78,609
Transfers between funds
17
(863)
Net movement in funds
77,746
RECONCILIATION OF FUNDS
Total funds brought forward
429,093
TOTAL FUNDS CARRIED FORWARD
506,839		 Restricted
funds
£
38,999
-
-
-
38,999
-
64,343
64,343
(25,344)
863
(24,481)
158,234
133,753		 2021
Total
funds
£
525,622
11,887
2,300
8,938
548,747
3,695
491,787
495,482
53,265
-
53,265
587,327
640,592		 2020
Total
funds
£
372,994
27,451
45,935
9,751
456,131
4,414
434,269
438,683
17,448
-
17,448
569,879
587,327

The notes form part of these financial statements

Page 11

CATCHINGLIVES

BALANCE SHEET 31 MARCH 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
£
85,682
22,253
563,319
585,572
(30,662)
554,910
640,592
640,592
506,839
133,753
640,592		 2020
£
82,667
35,750
491,997
527,747
(23,087)
504,660
587,327
587,327
429,093
158,234
587,327

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. J L Hanford - Trustee

The notes form part of these financial statements

Page 12

CATCHINGLIVES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2021
£
80,583
80,583
(9,261)
(9,261)
71,322
491,997
563,319		 2020
£
39,434
39,434
(1,496)
(1,496)
37,938
454,059
491,997

The notes form part of these financial statements

Page 13

CATCHINGLIVES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2021 2020
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 53,265 17,448
Adjustments for:
Depreciation charges 6,246 4,307
Decrease in debtors 13,497 8,256
Increase in creditors 7,575 9,423
Net cash provided by operations 80,583 39,434

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/20 Cash flow At 31/3/21
£ £ £
Net cash
Cash at bank and in hand 491,997 71,322 563,319
491,997 71,322 563,319
Total 491,997 71,322 563,319

The notes form part of these financial statements

Page 14

CATCHINGLIVES

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

The costs of running the charity are those expenses incurred directly in support of expenditure on the objects of the charity. Support costs are those costs directly attributable to supporting income generating activities and in supporting the governance of the charity.

Governance costs

Governance costs are those costs incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements. Other expenditure in respect of administration of the charity is not identified separately and is not considered material. This administration is carried out using charity facilities and staff.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - in accordance with the property Fixtures and fittings - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated goods received

The majority of donated goods received are items of food or clothing. Whilst the charity relies heavily on these donations in order to provide the services it does, these items are difficult to value - the food may be beyond the "Sell by" date or in damaged packaging and items of clothing may have no resale value but the charity is still able to make use of them. The charity's book shop also receives donations of books which it will attempt to sell via the Catching Lives Bookshop but these items may have no realisable value.

Page 15

continued...

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2.
DONATIONS AND LEGACIES
Donations
Grants
Government Grants
Grants received, included in the above, are as follows:
Other grants
3.
OTHER TRADING ACTIVITIES
Shop income
4.
INVESTMENT INCOME
Rents received
Interest on cash deposit
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Other income
Relief of Poverty
6.
RAISING FUNDS
Raising donations and legacies
Collection agency fees		 2021
£
351,682
126,795
47,145
525,622
2021
£
126,795
2021
£
2,300
2021
£
6,280
2,658
8,938
2021
£
11,887
2021
£
3,123		 2020
£
291,996
80,998
-		 2020
£
291,996
80,998
-
372,994
2020
£
80,998
2020
£
45,935
2020
£
6,410
3,341
9,751
2020
£
27,451
2020
£
1,820

Page 16

continued...

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

6. RAISING FUNDS - continued

Other trading activities

Fundraising costs
Aggregate amounts
7.
CHARITABLE ACTIVITIES COSTS
Relief of Poverty
8.
SUPPORT COSTS
Relief of Poverty
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Auditors' remuneration for non audit work
Depreciation - owned assets		 Direct
Costs
£
485,914		 2021
2020
£
£
572
2,594
3,695
4,414
Support
costs (see
note 8)
Totals
£
£
5,873
491,787
Governance
costs
£
5,873
2021
2020
£
£
3,264
3,312
816
780
6,246
4,307

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

Trustee reimbursements for travel, parking and mileage: £0.00 (2020: £211.35).

continued...

Page 17

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11. STAFF COSTS

Wages and salaries
Social security costs
The average monthly number of employees during the year was as follows:
Mental Health
Open Centre
Community Shelter
Outreach
Fundraising
No employees received emoluments in excess of £60,000.		 2021
£
321,698
17,572
339,270
2021
2
11
7
1
-
21		 2020
£
300,262
17,427
317,689
2020
2
11
2
1
1
17

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		 Freehold
property
£
105,025
-
105,025
26,600
1,400
28,000
77,025
78,425		 Fixtures
and
fittings
£
83,235
9,261
92,496
78,993
4,846
83,839
8,657
4,242		 Totals
£
188,260
9,261
197,521
105,593
6,246
111,839
85,682
82,667

The current market value of the freehold land and buildings is believed to be in the region of £750,000. However, due to a restrictive user covenant in place, the charity would have to pay to the previous owner of the property 50% of any gain made over the original purchase price of £100,000.

continued...

Page 18

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Prepayments
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Deferred income
Accrued expenses
15.
SECURED DEBTS
The following secured debts are included within creditors:
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
8,657
77,025
Current assets
528,844
56,728
Current liabilities
(30,662)
-
506,839
133,753		 2021
£
6,669
1,941
13,643
22,253
2021
£
8,350
2,022
11,690
8,600
30,662
2021
£
2021
Total
funds
£
85,682
585,572
(30,662)
640,592		 2020
£
24,100
210
11,440
35,750
2020
£
6,246
300
3,750
12,791
23,087
2020
£
2020
Total
funds
£
82,667
527,747
(23,087)
587,327

continued...

Page 19

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS

Unrestricted funds
Operational fund
Building Fund 2017
Restricted funds
Building Fund
Mental Health Fund
Flexible Support Fund
EU Mental Health Project
CCC Outreach
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
Operational fund
Restricted funds
Building Fund
Mental Health Fund
CCC Outreach
TOTAL FUNDS		 At 1/4/20
£
199,045
230,048
429,093
78,475
35,127
2,504
9,717
32,411
158,234
587,327
follows:		 Net
movement
in funds
£
78,609
-
78,609
(1,400)
(35,990)
-
-
12,046
(25,344)
53,265
Incoming
resources
£
509,748
-
-
38,999
38,999
548,747		 Transfers
between
At
funds
31/3/21
£
£
(863)
276,791
-
230,048
(863)
506,839
-
77,075
863
-
-
2,504
-
9,717
-
44,457
863
133,753
-
640,592
Resources
Movement
expended
in funds
£
£
(431,139)
78,609
(1,400)
(1,400)
(35,990)
(35,990)
(26,953)
12,046
(64,343)
(25,344)
(495,482)
53,265

continued...

Page 20

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/4/19
in funds
£
£
Unrestricted funds
Operational fund
82,737
46,356
Building Fund 2017
300,000
-
382,737
46,356
Restricted funds
Building Fund
79,875
(1,400)
Mental Health Fund
70,826
(35,699)
Flexible Support Fund
2,504
-
EU Mental Health Project
9,717
-
CCC Outreach
24,220
8,191
187,142
(28,908)
TOTAL FUNDS
569,879
17,448
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Operational fund
417,133
Restricted funds
Building Fund
-
Mental Health Fund
-
CCC Outreach
38,998
38,998
TOTAL FUNDS
456,131		 Transfers
between
At
funds
31/3/20
£
£
69,952
199,045
(69,952)
230,048
-
429,093
-
78,475
-
35,127
-
2,504
-
9,717
-
32,411
-
158,234
-
587,327
Resources
Movement
expended
in funds
£
£
(370,777)
46,356
(1,400)
(1,400)
(35,699)
(35,699)
(30,807)
8,191
(67,906)
(28,908)
(438,683)
17,448

continued...

Page 21

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
Operational fund
Building Fund 2017
Restricted funds
Building Fund
Mental Health Fund
Flexible Support Fund
EU Mental Health Project
CCC Outreach
TOTAL FUNDS		 At 1/4/19
£
82,737
300,000
382,737
79,875
70,826
2,504
9,717
24,220
187,142
569,879		 Net
movement
in funds
£
124,965
-
124,965
(2,800)
(71,689)
-
-
20,237
(54,252)
70,713		 Transfers
between
funds
£
69,089
(69,952)
(863)
-
863
-
-
-
863
-		 At
31/3/21
£
276,791
230,048
506,839
77,075
-
2,504
9,717
44,457
133,753
640,592

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
Operational fund
926,881
Restricted funds
Building Fund
-
Mental Health Fund
-
CCC Outreach
77,997
77,997
TOTAL FUNDS
1,004,878		 Resources
Movement
expended
in funds
£
£
(801,916)
124,965
(2,800)
(2,800)
(71,689)
(71,689)
(57,760)
20,237
(132,249)
(54,252)
(934,165)
70,713		 Resources
Movement
expended
in funds
£
£
(801,916)
124,965
(2,800)
(2,800)
(71,689)
(71,689)
(57,760)
20,237
(132,249)
(54,252)
(934,165)
70,713
(54,252)
70,713

Unrestricted funds:

a) General Fund - The General Fund is expendable at the discretion of the trustees on furtherance of the objects of the charity.

b) Building Fund 2017 - a new unrestricted fund created this year to set aside funds to refurbish, and if necessary extend, the freehold property (Palmer House, 13 Station Road East) in order to maintain its fabric and ensure the property is fit for purpose for clients, staff and volunteers.

Restricted funds:

a) Mental Health - The Kent Social Services has made a grant available to fund a psychiatric nurse specifically to assist with mental health issues of clients. Any unspent grant money can only be carried forward to meet future expenditure in providing such services.

continued...

Page 22

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS - continued

b) Building Fund - The building fund was established during the year ended 31 March 2002 in order to purchase the property known as Palmer House. Some donations were also available to purchase certain equipment for the property and for its refurbishment. The property is held in this fund.

c) JCP Flexible Support Fund - a six month project (Oct 2014 - Mar 2015) in conjunction with Jobcentre Plus to fund a project worker specifically to improve employment outcomes or prospects of future employment outcomes for long-term unemployed individuals and groups facing the most complex and intractable barriers to work. Any underspend to be returned to DWP, no additional funding to be provided to cover any overspend.

d) EU Erasmus Litfest Project - a two year (2014-16) transnational partnership project involving UK/France/Spain/Italy, funded by Erasmus+ and intended to raise standards of literacy for disadvantaged (homeless) people. The full grant award to be spent entirely on the project.

e) EU ESF Community Grant Activity Project - a six month project funded by the European Social Fund and dedicated to the development of learning and skills for homeless people. The full award was granted and all funds are to be spent in furtherance of the project.

f) EU Mental Health Project - a two year (2014-16) transnational partnership project involving UK/France/Belgium/Germany/Spain, involving a training programme looking into best practice in working with client with mental health issues. All funds granted to be spent solely in furtherance of the project.

(g) EEA Migrant Fund - This funding was proposed by Catchinglives and agreed by CCC because of the statistics we provided to demonstrate the growth in the number of homeless migrants who had come to the area seeking work. The funding was agreed for a 12 month period.

(h) CCC Outreach - Canterbury City Council applied for a grant from the Dept for Communities and Local Government, to enable and focus work on the growing number of entrenched rough sleepers. CCC were awarded £100,000 for two years and approached Catchinglives to operate this service on their behalf.

Transfers between funds

The overspend of £862.52 on the Mental Health Fund recieved a transfer from the General Fund to cover the deficit. This fund is now closed.

The Trustees created the new Unrestricted Fund Building 2017 by transferring £150,000 from the General Fund.

18. RELATED PARTY DISCLOSURES

£8,000 rent per annum is payable for the premises occupied by the bookshop, the landlord of which involved in the management of the Charity.

19. CORONAVIRUS (COVID-19)

The charity received the support of the Job Retention Scheme grant during the year at a total of £27,145 to support them through the restrictions put in place by the pandemic.

A number of other local and wider recognised grants were recieved to help fund the running of the charity, due to lack of opportunity for the usual fundraising activities that normally run.

Page 23

CATCHINGLIVES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Government Grants
Other trading activities
Shop income
Investment income
Rents received
Interest on cash deposit
Charitable activities
Other income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Collection agency fees
Other trading activities
Fundraising costs
Charitable activities
Wages
Social security
Rates and water
Rent costs
Administration costs
Coordinator and consultancy fees
Repairs, furniture & equipment
Freehold property
Fixtures and fittings
Support costs
Governance costs
Auditors' remuneration
Carried forward		 2021
£
351,682
126,795
47,145
525,622
2,300
6,280
2,658
8,938
11,887
548,747
3,123
572
321,698
17,572
3,747
18,000
65,544
1,020
52,087
1,400
4,846
485,914
3,264
3,264		 2020
£
291,996
80,998
-
372,994
45,935
6,410
3,341
9,751
27,451
456,131
1,820
2,594
300,262
17,427
3,822
17,993
72,460
2,100
7,858
1,400
2,907
426,229
3,312
3,312

This page does not form part of the statutory financial statements

Page 24

CATCHINGLIVES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2021
Governance costs
Brought forward
Auditors' remuneration for non audit work
Legal and professional costs
Total resources expended
Net income		 2021
£
3,264
816
1,793
5,873
495,482
53,265		 2020
£
3,312
780
3,948
8,040
438,683
17,448

This page does not form part of the statutory financial statements

Page 25