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2022-03-31-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 2022

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 2022

Page
Report of the Trustees 1 to 7
Report of the Independent Auditors 8 to 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 16 to 24
Detailed Statement of Financial Activities 25 to 26

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

This report covers the period from April 2021 to April 2022 and will provide a glimpse into how Catching Lives has performed over the past 12 months through what has been an unprecedented period for many in the charity sector.

In this report, I hope to provide you with insight into the services we offer, the positive impact those services have on our clients and the future direction Catching Lives is aiming to head in as part of our future planning.

With this aim, I hope to illustrate the outstanding work of the charity and the ongoing commitment of its staff team, volunteers, as well as the Board of Trustees to delivering services and supporting our clients.

Chairman's Report

I would like to thank our donors, funders, and partners for their ongoing support, without which this work would not be possible. In particular I would like to recognise all of the work and support we have received from Michael Head personally as well as from the Crown Charitable Fund over the past years. Michael sadly passed away and will be greatly missed by the charity.

Page 1

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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. We're working towards ending the harm caused to individuals and families by homelessness, rough sleeping, and insecure housing.

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 2

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities The Day Centre Service:

The day centre continued to provide a safe space for our clients to have a rest from the elements. Services continued to include laundry, showers, food, computers, phone, as well as physical and mental health support.

The building:

The building continues to require constant attention and is a drain on our financial resources given the critical state of our finances. We needed urgent repairs to the roof as a temporary fix, but the entire roof will need to be replaced at some point in the future. In addition, the showers and toilets will need to be completely refurbished. Our intention, as we have concerns about our cashflow, would be to specifically fundraise for these projects.

World Homeless Day:

As a charity we marked this year's World Homeless Day with a number of activities across the city, which included; - Contacting several companies to place posters in their shop windows to raise awareness of WHD and us as a charity.

Christmas Appeals

Canterbury Chamber Choir - The Canterbury Chamber Choir again hosted a fundraising Christmas Carol concert for us on Sunday 12th December at St Peter's church. I would like to give a special thank you to Sue Davies for organising this event along with Miles Banbury from Canterbury Chamber Choir.

The Whitefriars Shopping Centre - We would like to thank The Whitefriars Shopping Centre in Canterbury regarding a Christmas Giving Window. Where every donation throughout the festive period went to Catching Lives.

Future direction - Away Day Staff input

At the beginning of August the trustees and senior members of the staff team held an away day as part of our review of the strategic direction of the charity. We specifically asked Lora McCourt leader, of Canterbury City Council's (CCC) rough sleeper initiative (RSI), to attend so that we can better understand how we work together and what can be improved going forward in terms of services.

Our aim at Catching Lives is to continue to remain independent from other agencies with the primary objective of supporting those that are vulnerable housed or rough sleeping. Depending on future budget there are several initiatives that we would like to consider including opening our drop-in centre longer beyond the 2 p.m. closure time and having more activities to engage a wider community of clients that include those that are vulnerable the house in the community.

The bookshop:

The Catching Lives bookshop in Palace Street continues to generate significant funds especially in on-line sales. There's little doubt a large part of the bookshop success is down to the support and dedication of the book shop volunteers. I would like to thank Janey Ireson and Penny Stevens for their continued hard work and dedication. Given our current financial situation, we will be relying more heavily on the income generation and wish to thank the public for continuing to provide us with urgent supplies of books.

Page 3

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Canterbury Community Centre:

The Winter Night Shelter was again able to run, but this time, between 20th December 2021 and 28th February 2022. The delay to the usual 1st December start date was because on the 27th November, 2021 we received a directive from the Association of Public Health Directors which 'strongly recommended' that the dormitory model of Night-Shelter was unsafe with particular regard to the Covid-19 pandemic. There followed a visit from DLUHC on Monday 1st December echoing this sentiment, essentially barring Catching Lives and all other Night-Shelter providers from using dormitories.

As the consequence of our rolling night shelter model could not be used, we had to seek alternative solutions for single occupancy spaces. At the 11th hour, we were able to source the use of Peregrine House, a six-bedroom Guesthouse, through Lynda Desmarais, a long-time supporter of Catching Lives, at cost. Without Lynda's immense generosity we could not have run the service.

I would like to thank Paul Todd, the Coordinator, Becky Heatman and Ruth Akehurst for their hard work in turning around the situation that faced them setting up and running a brand-new WNS model. We were able to support 15 guests, where two thirds achieved a positive housing outcome.

The current situation:

The number of street homeless in Canterbury is on the rise and this will continue, especially as life begins to get tougher for many people in our society. During this financial year we have seen an end of the eviction ban, the end of the furlough scheme, and the end of the temporary £20 weekly rise in Universal Credit, at the same time as gas and food prices are on the increase in this country.

Our clients:

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

2019-2020 Financial Year 2020-2021 Financial Year 2021-2022 Financial Year
Individual Clients 486 427 438
New Clients 233 208 195
Footfall 11570 5778 6545

FINANCIAL REVIEW

Reserves policy

From a financial perspective this was probably one of the toughest for the charity for many years. The donations from the general public and our core supporters where down significantly by almost £180,000 compared to the same period in the previous tax year. Consequently, the charity was running at a monthly deficit of almost £15,000 and as a result ended the financial year at a deficit of £134,141.

This significantly impacted our operational reserves and has place us in a precarious situation going forth. As a result, the board monitored monthly cashflow and looked at ways we could reduce expenditure such as not replacing some positions, reducing the hours of some posts accordingly and minimising and delaying all but absolutely necessary building maintenance projects.

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 2022

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. It is my pleasure as chair to welcome Matt Reed, Ellie Boreham and Alexandra Gordon to the board. Sadly, we saw the departure of Ruth Auger and Kate Menzies as trustees and wish them good luck in their future endeavours.

Trustees are mindful that the responsibilities of members are considerable. They have a legal obligation to ensure that the charitable company is administered correctly within the law as well as providing quality services to meet the 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.

Organisational structure

The charity continued to provide a high level of service and governance throughout this period ensuring that our aims were delivered effectively and sustainably through increased scrutiny of our finances and revenue streams particularly with regards to monitoring donations versus any change of expenditure. Halfway through the financial year it become apparent that the charity's income generation had been severely impacted due to the cost-of-living crisis as well as momentum lost on fundraising activities by individuals and groups as a direct consequence of the continued fall out of the Covid-19 pandemic.

As a result, the board increased the frequency of the trustees working meetings along with the General Manager. At each meeting, our treasurer provided detailed financial review of the charity's revenue and expenditure versus possible future impact on our services.

The board made sure that its decision-making processes were informed, rigorous and timely and that effective delegation, control and risk assessment and management systems were reviewed if necessary and monitored.

The board worked as an effective team, using the appropriate balance of skills, experience, backgrounds, and knowledge to make informed decisions about how best to care for the people we serve. The board lead the organisation in being transparent and accountable.

Staff

The charity would not have been able to provide the high level of services had it not been for the dedication of the staff team. In November 2021, our long-term serving General Manager, Terry Gore, decided to leave the organisation to pursue other interests and we wish him luck in his new career.

Whilst we continue to recruit for his replacement, the senior leadership team of Emma McCrudden and Graeme Solly have jointly taken on more responsibility between them to cover any gaps in running the operations of the charity.

This past 12 months has been a particularly challenging time for all and I am pleased that everyone rallied together to meet the crisis head-on. I wish to thank:

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.

Page 5

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

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 (resigned 15/2/2022) K Napier J L Hanford Chairman M Cowland G F Metcalfe Dr R E Auger (resigned 31/10/2021) A W Robinson Vice Chair Ms K Menzies Treasurer (resigned 31/10/2021) Ms N Davies T Bridgeford Secretary to the board of trustees E Boreham (appointed 2/3/2022) M Reed (appointed 2/3/2022)

Senior Statutory Auditor

Jonathan Spurling

Auditors

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

Page 6

CATCHINGLIVES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Day to day management

Mr T O Gore worked as the Service Manager of Canterbury Open Centre and as such was responsible for day to day management of the charity during a large part of the year, since his departure Emma McCrudden and Graeme Solly have been helping with running the operations 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 16 November 2022 and signed on its behalf by:

J L Hanford - Trustee

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CATCHINGLIVES

Opinion

We have audited the financial statements of CatchingLives (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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.

Opinions on other matters prescribed by the Companies Act 2006

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

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CATCHINGLIVES

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

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

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 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CATCHINGLIVES

Our responsibilities for the audit of the financial statements

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

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CATCHINGLIVES

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.

Jonathan Spurling (Senior Statutory Auditor) for and on behalf of Spurling Cannon Audit Limited 424 Margate Road Westwood Ramsgate Kent CT12 6SJ

16 November 2022

Page 11

CATCHINGLIVES

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
209,094
Charitable activities
Relief of Poverty
16,733
Other trading activities
3
39,647
Investment income
4
10,453
Total
275,927
EXPENDITURE ON
Raising funds
6
2,156
Charitable activities
7
Relief of Poverty
410,220
Total
412,376
NET INCOME/(EXPENDITURE)
(136,449)
Transfers between funds
16
(23,387)
Net movement in funds
(159,836)
RECONCILIATION OF FUNDS
Total funds brought forward
506,839
TOTAL FUNDS CARRIED FORWARD
347,003		 Restricted
funds
£
84,007
-
-
-
84,007
-
81,699
81,699
2,308
23,387
25,695
133,753
159,448		 2022
Total
funds
£
293,101
16,733
39,647
10,453
359,934
2,156
491,919
494,075
(134,141)
-
(134,141)
640,592
506,451		 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

The notes form part of these financial statements

Page 12

CATCHINGLIVES

BALANCE SHEET 31 MARCH 2022

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
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2022
£
85,107
21,435
424,784
446,219
(24,875)
421,344
506,451
506,451
347,004
159,447
506,451		 2021
£
85,682
22,253
563,319
585,572
(30,662)
554,910
640,592
640,592
506,839
133,753
640,592

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 16 November 2022 and were signed on its behalf by:

J L Hanford - Trustee

The notes form part of these financial statements

Page 13

CATCHINGLIVES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/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		 2022
£
(132,568)
(132,568)
(5,967)
(5,967)
(138,535)
563,319
424,784		 2021
£
80,583
80,583
(9,261)
(9,261)
71,322
491,997
563,319

The notes form part of these financial statements

Page 14

CATCHINGLIVES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Decrease in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations		 2022
£
(134,141)
6,542
818
(5,787)
(132,568)		 2021
£
53,265
6,246
13,497
7,575
80,583

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/21 Cash flow At 31/3/22
£ £ £
Net cash
Cash at bank and in hand 563,319 (138,535) 424,784
563,319 (138,535) 424,784
Total 563,319 (138,535) 424,784

The notes form part of these financial statements

Page 15

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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 16

continued...

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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		 2022
£
143,637
144,097
5,367
293,101
2022
£
144,097
2022
£
39,647
2022
£
8,860
1,593
10,453
2022
£
16,733
2022
£
1,460		 2021
£
351,682
126,795
47,145		 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

continued...

Page 17

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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
£
479,882		 2022
2021
£
£
696
572
2,156
3,695
Support
costs (see
note 8)
Totals
£
£
12,037
491,919
Governance
costs
£
12,037
2022
2021
£
£
3,319
3,264
845
816
6,542
6,246

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

Trustee reimbursements for travel, parking and mileage: £0.00 (2021: £0.00).

continued...

Page 18

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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		 2022
£
320,850
17,868
338,718
2022
2
12
7
1
22		 2021
£
321,698
17,572
339,270
2021
2
11
7
1
21

No employees received emoluments in excess of £60,000.

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021		 Freehold
property
£
105,025
-
105,025
28,000
1,400
29,400
75,625
77,025		 Fixtures
and
fittings
£
92,496
5,967
98,463
83,839
5,142
88,981
9,482
8,657		 Totals
£
197,521
5,967
203,488
111,839
6,542
118,381
85,107
85,682

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 19

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
9,482
75,625
Current assets
361,218
85,001
Current liabilities
(23,696)
(1,179)
347,004
159,447
16.
MOVEMENT IN FUNDS
Net
movement
At 1/4/21
in funds
£
£
Unrestricted funds
Operational fund
276,791
(136,448)
Building Fund 2017
230,048
-
506,839
(136,448)
Restricted funds
Building Fund
77,075
(1,400)
Mental Health Fund
-
(23,387)
Flexible Support Fund
2,504
-
EU Mental Health Project
9,717
-
CCC Outreach
44,457
10,196
Kent Community Foundation Fund
-
9,250
Art KCC Fund
-
3,639
Homelessness Winter Fund
-
4,009
133,753
2,307
TOTAL FUNDS
640,592
(134,141)		 2022
£
7,360
830
13,245
21,435
2022
£
12,176
-
6,000
6,699
24,875
2022
Total
funds
£
85,107
446,219
(24,875)
506,451
Transfers
between
funds
£
(23,387)
-
(23,387)
-
23,387
-
-
-
-
-
-
23,387
-		 2021
£
6,669
1,941
13,643
22,253
2021
£
8,350
2,022
11,690
8,600
30,662
2021
Total
funds
£
85,682
585,572
(30,662)
640,592
At
31/3/22
£
116,956
230,048
347,004
75,675
-
2,504
9,717
54,653
9,250
3,639
4,009
159,447
506,451

continued...

Page 20

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Operational fund
Restricted funds
Building Fund
Mental Health Fund
CCC Outreach
Kent Community Foundation Fund
Art KCC Fund
Homelessness Winter Fund
TOTAL FUNDS		 Incoming
resources
£
275,927
-
8,493
38,998
9,250
3,975
23,291
84,007
359,934		 Resources
Movement
expended
in funds
£
£
(412,375)
(136,448)
(1,400)
(1,400)
(31,880)
(23,387)
(28,802)
10,196
-
9,250
(336)
3,639
(19,282)
4,009
(81,700)
2,307
(494,075)
(134,141)		 Resources
Movement
expended
in funds
£
£
(412,375)
(136,448)
(1,400)
(1,400)
(31,880)
(23,387)
(28,802)
10,196
-
9,250
(336)
3,639
(19,282)
4,009
(81,700)
2,307
(494,075)
(134,141)
2,307
(134,141)

Comparatives for 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		 At 1/4/20
£
199,045
230,048
429,093
78,475
35,127
2,504
9,717
32,411
158,234
587,327		 Net
movement
in funds
£
78,609
-
78,609
(1,400)
(35,990)
-
-
12,046
(25,344)
53,265		 Transfers
between
funds
£
(863)
-
(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

continued...

Page 21

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Operational fund
Restricted funds
Building Fund
Mental Health Fund
CCC Outreach
TOTAL FUNDS		 Incoming
resources
£
509,748
-
-
38,999
38,999
548,747		 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		 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
(25,344)
53,265

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
Kent Community Foundation Fund
Art KCC Fund
Homelessness Winter Fund
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		 Net
movement
in funds
£
(57,839)
-
(57,839)
(2,800)
(59,377)
-
-
22,242
9,250
3,639
4,009
(23,037)
(80,876)		 Transfers
between
funds
£
(24,250)
-
(24,250)
-
24,250
-
-
-
-
-
-
24,250
-		 At
31/3/22
£
116,956
230,048
347,004
75,675
-
2,504
9,717
54,653
9,250
3,639
4,009
159,447
506,451

continued...

Page 22

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
Operational fund
Restricted funds
Building Fund
Mental Health Fund
CCC Outreach
Kent Community Foundation Fund
Art KCC Fund
Homelessness Winter Fund
TOTAL FUNDS		 Incoming
resources
£
785,675
-
8,493
77,997
9,250
3,975
23,291
123,006
908,681		 Resources
Movement
expended
in funds
£
£
(843,514)
(57,839)
(2,800)
(2,800)
(67,870)
(59,377)
(55,755)
22,242
-
9,250
(336)
3,639
(19,282)
4,009
(146,043)
(23,037)
(989,557)
(80,876)

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.

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.

continued...

Page 23

CATCHINGLIVES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

16. MOVEMENT IN FUNDS - continued

(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.

(i) Kent Community Foundation (Support Worker) - a grant of £4,250 to be used as a contribution to the salary of a Support Worker from April-July 2022.

(j) Kent Community Foundation (Arts & Activities Coordinator) - a grant of £5,000 under KCF's Vulnerable Adults Themed Programme towards the salary of the Arts & Activities Coordinator and associated costs of materials used in providing regular arts and crafts activities/workshops at the Open Centre, including sessions with guest artists and client-led exhibitions.

(k) Homelessness Winter Transformation Fund - a grant of £23,291 from Homeless Link to fund two full-time Project Worker posts between December 2021 and March 2022 to support clinically vulnerable clients placed in temporary accommodation outside of the Canterbury City Council area with regular visits and phone contact, and assisting them in accessing statutory services and finding long term accommodation.

17. 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.

Page 24

CATCHINGLIVES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

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		 2022
£
143,637
144,097
5,367
293,101
39,647
8,860
1,593
10,453
16,733
359,934
1,460
696
320,850
17,868
3,419
18,000
76,381
784
36,039
1,400
5,141
479,882
3,319
3,319		 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

This page does not form part of the statutory financial statements

Page 25

CATCHINGLIVES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
Governance costs
Brought forward
Auditors' remuneration for non audit work
Legal and professional costs
Total resources expended
Net (expenditure)/income		 2022
£
3,319
845
7,873
12,037
494,075
(134,141)		 2021
£
3,264
816
1,793
5,873
495,482
53,265

This page does not form part of the statutory financial statements

Page 26