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2021-03-31-accounts

Registered number: 02802742 Charity number: 1020095

HEBRON TRUST

(A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

HEBRON TRUST

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1 - 2
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16 - 17
Notes to the Financial Statements 18 - 30

(A Company Limited by Guarantee)

HEBRON TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Nikolas Vladimir Vitkovitch, Chairperson
Hilary Mavis Jarrett, Deputy Chairperson
Stephen Charles Whitby, Treasurer
Dorothy Susan Potter
Harold Norman Lippett
Reverend Patrick Glen Jordan (resigned 25 May 2021)
Nigel Mark Chapman
Kerry Anne Brighouse (appointed 30 November 2020)
Company registered
number
02802742
Charity registered
number
1020095
Registered office
10-12 Stanley Avenue
Thorpe Hamlet
Norwich
Norfolk
NR7 0BE
Company secretary
Hilary Mavis Jarrett
Accountants
MA Partners LLP
7 The Close
Norwich
Norfolk
NR1 4DJ
Bankers
Natwest Bank PLC
45-51 London Street
Norwich
Norfolk
NR2 1HX
Lloyds TSB Bank PLC
16 Gentlemen's Walk
Norwich
Norfolk
NR2 1LZ
Solicitors
Howes Percival
The Guildyard
51 Colegate
Norwich
Norfolk
NR3 1DD

Page 1

HEBRON TRUST

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Medical Adviser

Dr R P Hampsheir Thorpewood Surgery Woodside Road Norwich Norfolk NR7 9QL

Page 2

(A Company Limited by Guarantee)

HEBRON TRUST

1 Vision, Strategy, Purposes and Aims

Vision

Women, once dominated by their addictions, now enjoying independence and unconditional support in a society where the systemic problems which contribute to addiction are addressed.

Mission

Hebron Trust has WKHVH�2EMHFWV�VHW�RXW�LQ�WKH�FRPSDQ\¶V�PHPRUDQGXP�RI�DVVRFLDWLRQ�

Strategy and objectives

7KH�7UXVWHHV�KDYH�UHIHUUHG�WR�WKH�&KDULW\�&RPPLVVLRQ¶V�JHQHUDO�JXLGDQFH�RQ�Sublic benefit when reviewing strategy and objectives and planning future activities. Such reviews take place at a bienniaO�VWUDWHJ\�DZD\�GD\�DQG�DW�HDFK�7UXVWHHV¶�PHHWLQJ�

7KH�7UXVW¶V�PDLQ�REMHFWLYH�DQG�SULQFLSDO�DFWLYLWLHV�DUH�WR�SURYLGH�UHVRXUFHV�IRU�SHRple suffering hardship and distress, particularly those suffering from addiction and compulsion in respect of drugs or alcohol.

The main objectives and activities for the year continued to focus on:

Our residential service users come from across the UK and are usually funded by Social Services and Primary Care Trusts in the areas from which they come. A small proportion of service users are self�funded. The service is available only to women aged 18 and over irrespective of race, religion, faith and sexual orientation� our building imposes constraints on our ability to accommodate some kinds of disability, and we operate only in the English language.

Resettlement is a key part of our residential care programme provided to all residents and this aftercare support is funded primarily through charitable donations.

Page 3

HEBRON TRUST

(A Company Limited by Guarantee)

2 Risk Management in practice � The Covid�19 Pandemic

The Trustees closed Hebron House on 27 March 2020 and residents returned after Lockdown 1 in late July 2020. LDVW�\HDU¶V�UHSRUW covered the Trustees¶�UHVSRQVH�WR�WKH�ILUVW�VL[�PRQWKV� of the pandemic, the way decisions were taken and implemented, and the reaction of our residents, staff team, and customers.

This section of the 2021 UHSRUW�FRYHUV�WKH�7UXVW¶V�UHVSRQVH�WR�WKH�SDQGHPLF between mid� September 2020 and mid�September 2021.

Hebron House has operated continuously as a residential therapeutic community since the first residents returned on 27 July 2020. The Roadmap the management team developed before reopening has formed the foundation of our risk management since then. There have been occasions when a member of staff has tested positive for Covid�19, and it is a tribute to the soundness of the Roadmap and the way it was implemented that none of the residents or other members of the staff team contracted Covid.

Our risk management practices have to date been equally effective at Chapel House, our move�on accommodation. The women living there are independent, and have followed our guidance as well as WKH�JRYHUQPHQW�DQG�&4&¶V, and avoided infection.

The Trustees monitor the risk landscape at each meeting, and include the latest Covid�19 data in their review.

Page 4

(A Company Limited by Guarantee)

HEBRON TRUST

3 Why we do what we do

The need ± D�VHUYLFH�XVHU¶V�SHUVSHFWLYH

How some current residents saw the need for the services Hebron Trust provides

[I needed effective rehab] not merely because I was so unhappy, drinking, frightened, alone, in debt, suffering, selfish and lost � but because I would be dead. [Before I chose rehab] everyday was an endurance test between myself and addiction and every day I lost. I lost the moment I awoke and hated myself for waking and that the pain was unbearable. >,�KRSHG�DIWHU�UHKDE�,�ZRXOG�EH�GLIIHUHQW«@�I now have hope which is incredible and a guide for living that is moral, sober and truthful. A faith that brings me inner peace and a desire to share this recovery with others.

The need � the substance misuse context

The data in this section is based on the Home Office Drugs Misuse report .[1] Covid�19 has delayed publication of the annual substance misuse data. At writing, no overall figures are available for 2020�2021 (These are published after September). Please see our 2018/19 report for a fuller discussion of the prevalence and damage of alcohol abuse among women.

Home Office estimates are that one in eleven adults[2] (3.2 million people, 9.4%) used an illegal drug in 2019�20, unchanged from 2018�19. The proportion of these using class A drugs (a third) has remained statistically similar over the past few years.

Amongst 16�24 year olds, the proportion is 21% (2019�20: 20.3%� 2018�19: 19.8%), which is approximately 1.3 million people. Of these, a third used class A drugs.

Cannabis remains the most common drug used. The report states ³There were no changes in last�year drug use for the majority of individual drug types including cannabis, ecstasy, powder cocaine, new psychoactive substances and nitrous oxide.´�7KHre was less use of amphetamines and the frequent use of cocaine powder fell.

The ONS report makes few references to the impact of the pandemic on drug misuse. It observes a correlation between nightclub visits and drug use, particularly powder cocaine and

1 Drug Misuse in England and Wales: year ending March 2020, published by ONS on 9 December 2020

2 People aged 16 to 59

Page 5

(A Company Limited by Guarantee)

HEBRON TRUST

ecstasy in the year to March 2020, but the reporting period includes no data for the impact of the extended closure of nightclubs on drug use.

more frequent users than social renters or homeowners.

The ONS is clear that drug use was higher amongst those who consume alcohol more

cocaine usage is highest amongst households with incomes over £52,000.

Unhappy people use drugs or using drugs makes people unhappy: a third of those who did

Matthew Project suggested in September 2020 that the pandemic was driving increased problem drinking.

How our work delivers public benefit ± and how we ensure it delivers our aims

The fundamental benefit to the public arises

continuing abstinence, as shown in Table 1.

In 2018 Public Health England estimated that every £1 spent on treating drug and alcohol addiction has a social return of £4 (drug treatment) and £3 (alcohol treatment) on costs to society[3] .

Hebron Trust believes this to be a very prudent estimate. Our high success rate (measuring completion, continued postresidential support, sustainable abstinence and taking a full part in society) suggests a £15+ return for each £1 spent might be a low figure for our work: an estimate consistent with the PHE ten year figure of between £21 and £26.

Public Health England classes successful completion as x no longer requiring structured treatment x abstinent x not dependent on other substances Hebron extends this to include

x support and/or involved in a 12-step group x taking a full part in society (volunteering or paid employment, for example)

The 2017-18 England rate for alcohol only treatment was 61%.

successful completion rate is significantly 2017-18 was 48%. above the national average and partly because Hebron Trust is a not-for-profit England figures charitable operation, committed to the 2018” published 1 highest possible quality outcomes consistent with the funds it can generate. Our governance arrangements are designed to sustain this performance.

England figures from PHE “Alcohol and drug treatment for adults: statistics summary 2017 to

3 2018)

Page 6

HEBRON TRUST

(A Company Limited by Guarantee)

How delivered How measured Public
benefit
arising
addiction
Reducing ‘chaotic
lifestyle’ typical of		 Programme develops
decision making skills
and reinforces home
keeping
and
sustaining skills
relationship-		 xIndividual
Programme
progress
xIndividual¶V
bution to running of
Hebron
House
community
contri-		 xReduction in costs
of
broken/chaotic
homes support inc
child
placement
and NHS costs
Developing
the
skills
and
techniques
to
support long term
abstinence		 Programme develops
support
groups
(including
Alcoholics
Anonymous
and
Narcotics
Anonymous,
and
Hebron Trust support
for
Norwich
zoom
meetings throughout
lockdown and since
then
skills and techniques;
ex-
residents);		 Individual
long
term
Programme progress
xNotoriously
difficult
to
track
after
discharge ± we try to
keep in touch with
x
based
women,
where
membership
of the support group
is a good indicator
all ex-residents
Returning
to
society
as
an
active participant		 aftercare
service
±
helps
find
housing
and employment and
provides
continuing
support
for
residents
in
the
Norfolk and Norwich
area.
residents irrespective
of where they settle
In
partnership
with
NCBC,
we
operate
Chapel
House
as
accommodation
for
women who have left
Hebron.
“Resettlement” — our
ex-
We
continue
to “be
there” to support ex-
follow-on		 xNumber of
women
resettled
xNumber
continuing
to
participation
in
support
groups
at
different
periods
after leaving HH
xNumber prepared to
lead / participate in
programmes like HH
as
volunteers,
Trustees or workers
xNumber
in
paid
employment
xNumber
in
Chapel
House
(and
therefore
abstinent
during
their
extended
recovery)		 As above plus:
xEconomic
contribution
as
women
return
to
workforce
xImprovement in the
services
that
HT
and
similar
organisations
can
offer
as
service
user perspective is
more
clearly
articulated

gl indicates a metric regularly reported to the Trustees

Page 7

(A Company Limited by Guarantee)

HEBRON TRUST

4 Structure, Governance and Management

Governing Document

Hebron Trust is a charitable company limited by guarantee, registered as a charity and incorporated in 1993, primarily to provide care and treatment to people who have life threatening drug or alcohol dependency. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and Appointment of Board of Management

The directors of the company are also charity trustees for the purposes of charity law and XQGHU�WKH�FRPSDQ\¶V�$UWLFOHV�DUH�NQRZQ�DV�PHPEHUV�RI�WKH�%RDUG�RI�0DQDJHPHQW��8QGHU�WKH� requirements of the Memorandum and Articles of Association, at the Annual General Meeting, one third of the members of the Board who have been longest in office since their last election shall retire from office. Retiring members are eligible for re�election.

Every two years, the Board carries out a strategic review and planning exercise, which includes an audit of the skills mix of the Board. This knowledge/skills matrix has been used to inform our Trustee recruitment and maintain an appropriate spectrum of Trustee skills and specialist expertise.

Hebron Trust is founded upon and operates from a Christian ethos. All the trustees are Christians who come from a variety of backgrounds and church traditions and see their involvement as a practical expression of their faith. The Trust does not promote or represent any one church or denomination and works with people irrespective of their backgrounds or beliefs. Non�Christians are welcome as Trustees.

Trustee Identification, Induction and Training

The Board is always open to further recruitment to broaden its skills and diversity. The Board LV�FRQVFLRXV�RI�WKH�ULVN�RI�7UXVWHH�VWDOHQHVV�DQG�RI�WKH�YDOXH�RI�IUHVK�WKLQNLQJ��7KH�7UXVW¶V� governing documents set no limit on the number of Trustees.

The Board and the Chief Executive identify potential new recruits, who are approached personally. The candidate learns more about the work of the Trust through an initial discussion, usually with a Trustee or the Chief Executive, and a tour of Hebron House.

Prospective Trustees are provided with a pack of the following documents:

Candidates are invited to attend Board meetings to meet the other Trustees and help familiarise themselves more with the work and culture of the Trust as the basis for an informed decision.

Each Trustee signs documents confirming their understanding of their responsibilities and their agreement to abide by the Code of Conduct.

Page 8

(A Company Limited by Guarantee)

HEBRON TRUST

Trustees are encouraged to attend local Trustee training provided by Voluntary Norfolk and other organisations.

Payment to Trustees

The Trustees received no payment of any sort during the year.

Payments made to Trustees 2021 FY 2020 FY
Expenses £0 £0
Other payments £0 £0

Management

The Trustees met seven times as the Management Committee, with the senior managers joining the discussion, and once as a Trustee�only Board.

Emma Pawsey is CEO of Hebron Trust. Emma leads the staff team, and has regular 1:1 meetings with the chairman. She is supported by two Deputy Managers, Alex and Sophie. These three take it in turns to join the Management Committee.

5 Risk Management

Every Management Committee opens with a report on Health and Safety incidents, Safeguarding, and Complaints and/or Compliments.

The major risks to which the charity is exposed, as identified by the trustees, are reviewed at each Board meeting. Systems and processes, with appropriate review intervals, are in place to manage those risks. The Board maintains a risk register� this is reviewed and updated at each Management Committee meeting in an annual rolling programme.

Internal control risks are minimised by the implementation of procedures for authorisation of financial transactions. Procedures are in place to ensure compliance with health and safety of staff, volunteers, residents and visitors to the House.

The continuing implementation of the relevant set of Essential Care Standards under the jurisdiction of the Care Quality Commission (CQC) and the adoption of QuADS (Quality in Alcohol and Drug Services) underpin the approach to quality for operational aspects of the charity. Statutory agencies and valuative systems help us ensure that we stay focussed on providing high quality services and utilise our resources efficiently.

6 Related Parties

,Q�VR�IDU�DV�LW�LV�FRPSOHPHQWDU\�WR�WKH�FKDULW\¶V�REMHFWV��WKH�FKDULW\�LV�JXLGHG�E\�ERWK�QDWLRQDO� and local policy. At a national level, drug treatment is guided by Public Heath England.

Hebron House is registered to provide accommodation for persons who require substance misuse treatment with the Care Quality Commission (CQC), our Regulator. We work collaboratively with our local CQC inspectors to ensure that we comply with or exceed the Essential Care Standards.

We work with Norwich Central Baptist Church, which owns Chapel House, to provide move� on accommodation for women completing the HH programme. In the summer of 2021 a new IRUPDO�SDUWQHUVKLS�DJUHHPHQW�ZDV�QHJRWLDWHG�EHWZHHQ�+7��1&%&�DQG�1&%&¶V�DJHQWV�Allgood & Davie.

Before the pandemic, Nancy Oldfield Trust provided much appreciated sailing opportunities for the residents, in partnership with the John Jarrold Trust.

Page 9

HEBRON TRUST

(A Company Limited by Guarantee)

Go Ape Thetford Forest and the team there have provided adventure days for the residents and awaydays for the staff team.

7 Achievements and Performance

The main activity of the Trust continued to be residential treatment and care for women with serious drug and alcohol problems. Hebron House accommodates up to 10 women.

The number of ex�Hebron residents settling in Norwich has now reached 53 (up from 47 in 2018). The support group for them continued throughout the reporting period. Ex�residents continue to help new residents on their recovery journey and influence the development of service user involvement groups in related agencies.

The unique approach to our programme of recovery at Hebron House has allowed us to remain an attractive option for referring agencies.

Our achievement of successful outcomes for our residents is evidenced by:

Key Performance Indicators

ance Indicators
2021 FY 2020 FY 2019 FY 2018 FY
Contract
income
(all
services)		 215,435 315,627 357,780 335,188
Average occupancy 4.7 * 7.5 7.3 7.3
% of residents completing 83% 82% 80% 71%
Number of ex�residents in
support
group
(aftercare
metric)		 75 72 70 68
Number of sessions held
over zoom		 50 36 n/a n/a
Average
occupancy
of
Chapel
House
(aftercare
metric introduced 2019/20)		 4 4

The Hebron team

None of this would be possible without the employed team and the volunteers.

The Trustees gratefully acknowledge the contribution of everyone involved in the work the Trust does. We are encouraged and inspired by the way everyone goes beyond the normal to help our residents.

Page 10

(A Company Limited by Guarantee)

HEBRON TRUST

Early in 2021, the Trustees committed to paying everyone who works for HT at least the Living :DJH�)RXQGDWLRQ¶V�³5HDO�/LYLQJ�:DJH´��At writing, this is £9.50/hour outside London[4] . The UK Government minimum wage at writing is £8.91.

8 Bursary Scheme

The Trust has developed a Bursary Scheme to assist those who need the services HT offers and who have difficulty securing the necessary funding. The Trustees and Staff Team worked together to develop the rules of the Scheme, and are grateful to all who contribute to fund the scheme.

In the period September 2018 to September 2019, the Scheme assisted three women. In the twelve months to September 2020, which included over four months of lockdown, three women benefited from the Scheme.

9 Volunteers

We continue to benefit from the excellent support of committed volunteers in a wide variety of roles including administration, support to the therapeutic care team, and as members of the Board of Management.

:H�FRQWLQXHG�WR�HQMR\�WKH�UHVXOWV�RI�'DYLG¶V�VNLOO�DQG�FRPPLWPHQW��+H¶V�RXU�YROXQWHHU� gardener.

The average number of volunteers, including the Board, is 15 In 2019�20 this was 14.

The Trustees thank each volunteer for their contribution.

Volunteers contribute in a number of different ways. These include providing general evening support, weekend outings, DIY, leisure and recreation, sports (including sailing), art group, fitness group, music group, transport to external meetings, help with lunch preparation, appointments, optional exploring spirituality workshops, providing speakers for recovery groups, NA and AA, help with web site design.

10 Financial Review

The climate continues to be difficult for the Residential Rehabilitation sector, and providers continued to go out of business.

The trading environment remained the same until lockdown (and looks likely to resume after):

Reserves Policy

7KH�7UXVW¶V�FDVK�SRVLWLRQ�ZDV�DGHTXDWH�WKURXJKRXW�WKH�\HDU��Despite closure of the House having severe effects on the charitable activity income the Trust secured a number of grants and enjoyed the kindness of several significant donors. In addition the Trust was able to offset certain staff costs by claiming under the Coronavirus Job Retention Scheme (Furlough). The Trustees have always aspired to hold free reserves equivalent to ��PRQWK¶V�FRVWV��At the end of March 2021 our free reserves were 2.8 PRQWKV¶ charitable expenditure.

4 What is the real Living Wage? | Living Wage Foundation accessed 18 September 2021

Page 11

(A Company Limited by Guarantee)

HEBRON TRUST

11 Plans for the coming year

We will continue to provide residential care for women, and continue to support those who have left us to live in Norwich. Chapel House will continue to be a key part of our work with women choosing to stay in Norwich when they leave Hebron. We will continue to work on building links with women returning from other rehabs to live in Norwich.

We will continue to develop our remote therapy approach. We believe we can develop marketable processes and assets based on our experience during lockdown. As Public Health England, Government, Clinical Commissioning Groups and Local Authorities continue to evolve service delivery models, we will build innovative ways of helping women recover from addiction, and work with a variety of partners to do this.

Although the Trust has overcome previous financial challenges, the commissioners of our services face greater demands. Greater general life expectancy, a rising population driving KLJKHU�GHPDQG��PRUH�H[SHQVLYH�WUHDWPHQWV��DQG�SROLWLFDO�SUHVVXUH�IRU�³TXLFNHU�IL[HV´�DOO� undermine the willingness to fund residential care irrespective of its greater effectiveness.

The Trustees will actively discharge their responsibility to ensure the business remains a going concern through diligent and regular cash flow reviews and stringent cost control.

Hebron Trust will:

Page 12

HEBRON TRUST IA Company Llmttwd by Guarantee) 12 Responsibilities of the Board of Managemert Company Law requires the Board of Managernent to prepare finanoal strt￿￿ts for eath financial year whith give a true and fair view of the state of the affairs of the charitsble ccmpany as at the balance sheet date and of its inc(yning reWUr￿ and ap￿1th"on of resources, induding incorne and expend￿ure, for the finanoal year. In preparing th￿e ststements, the Board of Management should frlbw prathce and: seleot sutsbk attwnting ￿ldeS and then apply them congstentty; make Jud9ements and estknates that are reascnatle and prudent,. prepare the finanoal &atsments cn the going Con￿rn bass unless it is inapprow.ate to assume that the company will continue on that bass. The P4)ard of manag￿￿tI5 resp)ngble for maintsining proper acrounting records that are suffioent to show and explain the company's transacti￿$ and disdose with reasonable accuraq at any bme the finan(ial KK)tion of the d)artsble company and to enatAe thern t¢ ensure that the finanoal statements comth with the Companie5 Act 2006. Tre Board of Managvnent is also re5ponsitle for safeguarding the assets of the company and hen￿ fcf tskn.ng reaSona￿e steps for the prevent￿￿ and detedon of fraud and cther irregularibes. Members of the Board of Management Members of the Board of ManagemenL who are di￿￿¢￿S for the purpose dccrfnpany law and trustees for the purFM)se of charty law. who durfng the year and up to the date of this re￿rt are Set out on page l. In accordan￿ cornpany law, as the o)mpany's directors, we ￿￿tify that: so tsr as we are aware, there is no relevart infomatN)n of whth the cM)panVs auditors are unaware,. and as the dir￿tCfS of the cc¥np3ny we have tsken all reasonaNe stsp5 to rnake oursdves aware of any ￿leVart audrt Informats"on and to establish that the d)ariVs audit(Ys a aware of that infMa￿0n. 13 Independent Examiners reFQrt has been prepared In accordance Accounting and RepDrting by Charities: ststement of Reaxnmended practi￿ ap￿iCatIe to char￿.e5 preparing their aCtt￿nts in accordance with the Finanoal Rep¢xting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151 and in accordan￿ the srnal ccrnpanieg regin wthin part IS of the Companies Act 20)6. Appr(¥al the Board of Mana 14 Apwoved b ent and sgned on fG behatf ty: Nlkolas VrtknM"tch, Chaimian t*te.' 3 Novanter 2021 Page13

HEBRON TRUST IA Company Umlt•d ty Gu•raTrtse) Independent Examlnerfs Report to the TnMt•8s of Hebyon Trust {h• Company.) I report to the charity Tn￿ on my e￿inatIon ofthe accounts of Company for the year ended 31 March 2￿21. Responslblllllèts and 8•sls of Report As the TNstee$ of the Company land ib direulors for the purposes of c(ryny l&v) are responsible for tt19 preparation of the accounts in accordance with the requireffents of the Companies Act 2036 Ilhe 2006 Act'i. Having satisfd myself that the &toun15 of the C(xnpany are not requira to be audited under Part 16 of Ihe 2006 Act and are eligible for indeFendent examinatTh. I re￿rt in respect of my exanvnabon of the Companls acthunls carried out urKler Section 145 of the Charibes Ad 2011 {Ihe 2011 Aci'l. In caffying oul my examination I have follcAved the Dire¢aions gÈven by the Charity con￿¥￿1￿ undgr 14515Mb) of the 2011 AGL Independent Examln•fs Slatement Sir￿& the Cortyanys gross inccrn exceeded £250.000 exaninw must be a member of a body Ilsted In sedion 145 of the 2011 ACL I confim) th l am qualif￿ to undertake the examination because l am a mwnber of Chartered Accountants in En￿and and Wale5. which is ane ofthe Ivsted bodles. I have eomptded my examination. I confimi that ￿ matlers hM c(Th to my att￿tIOn in connection with tho examinatw giwng me cause to beliebr: accountlrtg re¢tyds ￿re n¢X kèpt In resrd of tho C(¥nwy as requir¢d by ss¢lion 386 of the 2006 Act., the accounts do not comply ith accounting requirewonts of Sect￿ 396 of the 2006 Act other trtan any requirement that the accthnts gr¥e a Irue fairf vieAf is not a matter considered a8 part an irKlependent examinat)n: thè ￿lUnts have not been prepared in aceordanee wilh the methods ar￿ prnKapkn of the Statanent of I hav6 no car￿$ arrtl have come across M dher mattars li COnn￿￿On wlth the examination to wh￿h attention shoutd be dra•m wi this report in order to enable a pr(yer undgtthding ofthe ac43)unts to t¢ reathed. This report is madg sow to th8 Companls Tnths, as a body, in accordance with Part 4 of Charitkrys (Accounts and Reports) Regulal¢ons 2008. 1ty th has been undertaken so that I might stste to the Companls Trustee5 those matters I wn required to 8tale to in an Independ￿t Examinefs Report and for no other purpose. To the fvllest extent permitted by lthv. I do not accept or assLrne respo￿￿111￿ to anyong othor than thè Company and the Companls TIL￿tee$ as a bo. for mywoth or for this rewL SigneJJ.' Alice LyrKh Bsc ACA MA Partfi•￿ LLP 7 The Close Norwich Norfotk NR14DJ Dthl: 25 November 21r21 Page 14

HEBRON TRUST

(A Company Limited by Guarantee)

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

Note
Income from:
Donations, legacies and grants
3
Charitable activities
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2021
£
113,500
-
113,500
-
52,120
52,120
61,380
(16,500)
44,880
48,308
44,880
93,188		 Unrestricted
funds
2021
£
175,349
216,175
391,524
32,850
323,794
356,644
34,880
16,500
51,380
810,497
51,380
861,877		 Total
funds
2021
£
288,849
216,175
505,024
32,850
375,914
408,764
96,260
-
96,260
858,805
96,260
955,065		 Total
funds
2020
£
136,229
315,753
451,982
18,339
434,763
453,102
(1,120)
-
(1,120)
859,925
(1,120)
858,805

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 18 to 30 form part of these financial statements.

Page 15

HEBRON TRUST (A Company Limited by Guarantee) REGISTERED NUMBER: 02802742

BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds		 32,460
189,930
222,390
(27,151)		 2021
£
759,826
759,826
195,239
955,065
955,065
93,188
861,877
955,065		 39,826
86,524
126,350
(27,129)		 2020
£
759,584
759,584
99,221
858,805
858,805
48,308
810,497
858,805

Page 16

HEBRON TRUST {A Company Lirnited by Guarantee) REGISTERED NUMBER.. 02802742 BALANCE SHEET ICONTINUEDI AS AT 31 MARCH 2021 The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 478 of Companies Act 2006. The Trustees acknowledge their responsibilf(ies for complying with the requirements of the Act with respect to accounting records and preparatson of financial slalements. The financial statements have been prepared in accordance with the provisions applicable to ontslies subject to the small companies regime. The finan al statements wer& proved and aulhorised for issue by the Trustees and signed on their behalf by: Nikolas Vladimir Vitkovtt¢h Trustee Date.. 3 November 2021 The notes on pages 18 to 30 fom part of these financial statements. Page 17

(A Company Limited by Guarantee)

HEBRON TRUST

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

1. General information

The company is a company limited by guarantee registered in England and Wales. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the gurantee is limited to £1 per member of the company. The address of the registered office is Hebron House, 10-12 Stanley Avenue, Thorpe Hamlet, Norwich, NR7 0BE.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hebron Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. It is very likely that new or different operational requirements will appear over the coming 12 months as a result of COVID-19 but these changes are not anticipated to threaten the Trust as a going concern. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

2.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Page 18

(A Company Limited by Guarantee)

HEBRON TRUST

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

2. Accounting policies (continued)

2.4 Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings - 25%

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.9 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 19

(A Company Limited by Guarantee)

HEBRON TRUST

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

2. Accounting policies (continued)

2.10 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Donations
Grants
Government grants
Total 2021
Total 2020		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
79,500
14,817
34,000
109,655
-
50,877
113,500
175,349
93,919
42,310		 Total
funds
2021
£
94,317
143,655
50,877
288,849
136,229		 Total
funds
2020
£
34,790
99,419
2,020
136,229

Page 20

HEBRON TRUST

(A Company Limited by Guarantee)

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

4. Income from charitable activities

Unrestricted
funds
2021
£
Contract income
215,435
Miscellaneous income
740
Total 2021
216,175		 Total
funds
2021
£
215,435
740
216,175		 Total
funds
2020
£
315,627
126
315,753

Page 21

(A Company Limited by Guarantee)

HEBRON TRUST

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

5. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2021
£
Consultancy & Advertising
15,337
Fundraising trading expenses - wages and salaries
17,513
Total 2021
32,850		 Total
funds
2021
£
15,337
17,513
32,850		 Total
funds
2020
£
15,387
2,952
18,339

6. Analysis of expenditure by activities

Residential, rehabilitation and resettlement
Total 2020		 Activities
undertaken
directly
2021
£
336,336
400,633		 Support
costs
2021
£
39,578
34,130		 Total
funds
2021
£
375,914
434,763		 Total
funds
2020
£
434,763

Page 22

(A Company Limited by Guarantee)

HEBRON TRUST

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

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Housekeeping
Insurance
Light and heat
Professional fees
Rent and rates
Resident costs
Staff bursary payment
Subscriptions
Sundry costs
Training
Travel
Bad debt
Depreciation
Equipment and repairs		 Total
funds
2021
£
262,310
14,795
11,588
6,198
9,161
10,024
2,235
-
683
3,955
6,052
1,660
(5,718)
5,453
7,940
336,336		 Total
funds
2020
£
264,366
23,654
17,918
10,372
18,121
9,203
4,248
7,025
284
6,161
5,001
9,841
8,386
4,682
11,371
400,633

Page 23

HEBRON TRUST

(A Company Limited by Guarantee)

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

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Bank charges
Telephone
Office costs
Governance costs		 Total
funds
2021
£
27,006
1,207
164
7,059
4,142
39,578		 Total
funds
2020
£
12,755
1,345
1,658
11,473
6,899
34,130

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,560 ( 2020 - £1,500 ).

8. Staff costs

Wages and salaries
Contribution to defined contribution pension schemes		 2021
£
296,864
9,965
306,829		 2020
£
273,214
6,859
280,073

The average number of persons employed by the Company during the year was as follows:

2021 2020
No. No.
Charitable activities 16 18

No employee received remuneration amounting to more than £60,000 in either year.

Total remuneration for key management personnel during the year, including employer's national insurance contributions and employer's pension contributions totalled £41,391 (2020 - £39,691).

Page 24

HEBRON TRUST

(A Company Limited by Guarantee)

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

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL) .

10. Tangible fixed assets

Cost or valuation
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Freehold
property
£
750,000
-
750,000
-
-
-
750,000
750,000		 Fixtures and
fittings
£
29,365
5,695
35,060
19,781
5,453
25,234
9,826
9,584		 Total
£
779,365
5,695
785,060
19,781
5,453
25,234
759,826
759,584

In February 2013 (subsequently amplifed) a partner of a firm of large local estate agents, with 10 years experience, considered a figure of £750,000 was reasonable as an open market valuation of the freehold property in its present condition. The Trustees consider that this valuation has not changed significantly and is still appropriate.

The residual value of the building at the end of its useful life, taken as 50 years hence, is not expected to be substantially less than the value reflected in the accounts at the year end. Therefore depreciation, taken as 2% of any such reduction, has not been provided for this year as it would not be material.

Page 25

(A Company Limited by Guarantee)

HEBRON TRUST

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

11. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
22,920
161
9,379
32,460		 2020
£
24,188
4,686
10,952
39,826

12. Creditors: Amounts falling due within one year

Other creditors
Accruals and deferred income
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods		 2021
£
259
26,892
27,151
2021
£
18,000
17,125
(16,499)
18,626		 2020
£
795
26,334
27,129
2020
£
3,744
18,000
(3,744)
18,000

Page 26

(A Company Limited by Guarantee)

HEBRON TRUST

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

13. Statement of funds

Statement of funds - current year

Balance at 1
April 2020
£
Unrestricted funds
Other unrestricted funds
291,141
Revaluation reserve
519,356
810,497
Restricted funds
Aftercare
23,308
Bursary
18,000
Resettlement
5,000
Chapel House furniture
2,000
Cellar Upgrade
-
PPE Equipment
-
48,308
Total of funds
858,805		 Income
£
Expenditure
£
391,524
(356,644)
-
-
391,524
(356,644)
20,000
(43,308)
79,000
-
500
(5,016)
-
(2,000)
12,000
-
2,000
(1,796)
113,500
(52,120)
505,024
(408,764)		 Transfers
in/out
£
16,500
-
16,500
-
(16,500)
-
-
-
-
(16,500)
-		 Balance at
31 March
2021
£
342,521
519,356
861,877
-
80,500
484
-
12,000
204
93,188
955,065

Page 27

(A Company Limited by Guarantee)

HEBRON TRUST

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

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Other unrestricted funds
Revaluation reserve
Restricted funds
Aftercare
Bursary
Resettlement
Bathroom
DVD
Flooring
Furniture and decoration
Washer and dryers
Windows
Wellbeing
Norfolk Community Foundation
Chapel House furniture
Total of funds		 Balance at
1 April 2019
£
324,344
519,356
843,700
-
-
-
6,078
696
3,864
2,835
140
612
2,000
-
-
16,225
859,925		 Income
£
358,064
-
358,064
64,667
18,000
5,000
-
-
-
-
-
-
-
4,252
2,000
93,919
93,919		 Expenditure
£
(391,267)
-
(391,267)
(41,359)
-
-
(6,078)
(696)
(3,864)
(2,835)
(140)
(612)
(2,000)
(4,252)
-
(61,836)
(453,103)		 Balance at
31 March
2020
£
291,141
519,356
810,497
23,308
18,000
5,000
-
-
-
-
-
-
-
-
2,000
48,308
858,805

Page 28

HEBRON TRUST

(A Company Limited by Guarantee)

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

13. Statement of funds (continued)

Aftercare - Aftercare refers to work carried out after a resident leaves Hebron House

Bursary - allows us to admit worthy cases for rehabilitation to Hebron House when they were unable to get local authority placements or private funding elsewhere.

Resettlement workers - work specifically with the women who have completed their stay at Hebron House and are now back "in the community". Help given will include finding accommodation, sorting out rent, debt, bills and other monetary problems, offering support, finding work etc.

Flooring - replacement of flooring.

Summerhouse - This fund is for the cost of erecting a small summerhouse in the garden of Hebron House.

Windows - To replace and repair windows in Hebron House.

Wellbeing - To provide workshops and train Hebron staff to deliver them, including relationships, mindfulness, group therapy and self-esteem.

Chapel House furniture - replace furniture at Chapel House.

14. Summary of funds

Summary of funds - current year

Balance at 1
April 2020
£
General funds
810,497
Restricted funds
48,308
858,805
Summary of funds - prior year
General funds
Restricted funds		 Income
£
Expenditure
£
391,524
(356,644)
113,500
(52,120)
505,024
(408,764)
Balance at
1 April 2019
£
Income
£
843,700
358,064
16,225
93,919
859,925
451,983		 Transfers
in/out
£
16,500
(16,500)
-
Expenditure
£
(391,267)
(61,836)
(453,103)		 Balance at
31 March
2021
£
861,877
93,188
955,065
Balance at
31 March
2020
£
810,497
48,308
Summary of funds - prior year
General funds
Restricted funds
858,805

Page 29

(A Company Limited by Guarantee)

HEBRON TRUST

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

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
759,826
93,188
129,202
-
(27,151)
93,188
861,877		 Total
funds
2021
£
759,826
222,390
(27,151)
955,065

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2020
£
-
48,308
-
48,308		 Unrestricted
funds
2020
£
759,584
78,042
(27,129)
810,497		 Total
funds
2020
£
759,584
126,350
(27,129)
858,805

16. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £9,965 ( 2020 - £6,859 ). Contributions of £nil ( 2020 - £988 ) were payable to the fund at the balance sheet date and are included in creditors.

17. Related party transactions

During the year donations made to the charity by Trustees and their close family members totalled £2,150.

Page 30