**Registered number: 02802742 Charity number: 1020095** ## **HEBRON TRUST** **(A Company Limited by Guarantee)** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2022** ## **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**|18| |**Statement of Financial Activities**|19| |**Balance Sheet**|20 - 21| |**Notes to the Financial Statements**|22 - 33| |The following pages do not form part of the statutory financial statements:|| |**Trustees report**|3 - 17| ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022** |**Trustees**|Nikolas Vladimir Vitkovitch, Chairperson| |---|---| ||Hilary Mavis Jarrett, Deputy Chairperson| ||Stephen Charles Whitby, Treasurer| ||Dorothy Susan Potter| ||Nigel Mark Chapman| ||Kerry Anne Brighouse| ||Harold Norman Lippett (resigned 28 February 2022)| ||Reverend Patrick Glen Jordan (resigned 25 May 2021)| ||Emily Louise Bowdren (appointed 2 March 2022)| |**Company registered**
**number**
02802742
**Charity registered**
**number**
1020095
**Registered office**
Hebron House
10-12 Stanley Avenue
Thorpe Hamlet
Norwich
Norfolk
NR7 0BE
**Company secretary**
Hilary Mavis Jarrett
**Management**
Emma Pawsey, CEO
Sophie Bland, Manager
Alex Burzec, Deputy Manager
**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|| 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 2022** ## **Solicitors** ## **Medical Adviser** Howes Percival The Guildyard 51 Colegate Norwich Norfolk NR3 1DD Dr R P Hampshire Thorpewood Surgery Woodside Road Norwich Norfolk NR7 9QL Page 2 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **Executive Summary** Hebron Trust reports another year of successfully helping women dealing with addiction. Hebron House was open throughout 2021/22, and we successfully minimised the impact of Covid on residents, staff and operations generally. During 2021 (April 21 through April 22), 28 women went through our residential rehabilitation programme and 85% completed the course. They said: ³,�ZRXOG�QRW�EH�DOLYH�KDG�,�QRW�IRXnd Hebron House, the staff go the extra mile and I IHOW�ORYHG�IRU�WKH�ILUVW�WLPH�LQ�P\�OLIH´ ³+HEURQ�ORYHV�\RX�XQWLO�\RX�FDQ�ORYH�\RXUVHOI´ ³,�KDYH�QHYHU�WUXVWHG�DQ\RQH�EHIRUH��,�KDG�ORVW�P\�FKLOGUHQ��P\�GLJQLW\�DQG�P\�IDPLO\�� I can see the future again noZ�DQG�KDYH�KRSH´ Over the year we continued to operate our move�on accommodation, preparing women to live and work independently. The Hebron Grads programme continued, using zoom and with our ex�residents meeting face to face. Financially, we continued to operate in a world where Local Authorities, who fund the women who come to us, do not pay HQRXJK�WR�FRYHU�WKH�FRVW�RI�D�ZRPDQ¶V�WLPH�DW�+HEURQ�+RXVH�� The modest surplus from move�on accommodation, and the continuing generosity of individuals, churches and grant�making bodies makes up the difference. 7KLV�\HDU��ZH�KDYH�FKDQJHG�WKH�RUGHU�RI�WKH�UHSRUW��3DUW���FRYHUV�ZKDW�ZH¶YH�DFKLHYHG�LQ�WKH� context of the need. Part 2 explains how the Trustees approach governance. As ever, please provide any feedback and raise any questions with info@hbrontrust.org.uk. Page 3 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **7UXVWHHV¶�5HSRUW�&RQWHQWV** |Part|1||5| |---|---|---|---| |1||Our Vision|5| |2||Why we do what we do|5| |||The need ± DVHUYLFHXVHU¶VSHUVSHFWLYH|5| |||The need ± VRFLHW\¶VSHUVSHFWLYH|5| |||6RFLHW\¶VDQVZHU± From Harm to Hope|5| |||+HEURQ¶VUHVSRQVHWR)URP+DUPWR+RSH|6| |3||How does Hebron match up to the needs identified in From Harm to Hope?|7| |4||A case study|8| |5||Our Mission and strategy|8| |||Mission|8| |||Strategy and objectives|9| |6||How our work delivers public benefit ± and how we ensure it delivers our aims|9| |7||A note on the Covid�19 Pandemic|11| |8||Achievements and Performance|11| |9||Bursary Scheme|12| |10||Volunteers|12| |11||Plans for the coming year|12| |12||Financial Review|13| |Part|2||14| |13||Structure, Governance and Management|14| |||Governing Document|14| |||Recruitment and Appointment of Board of Management|14| |||Trustee Identification, Induction and Training|14| |||Payment to Trustees|15| |||Management|15| |14||Risk Management|15| |15||Related Parties|15| |16||Responsibilities of the Board of Management|16| |17||Independent Examiners|17| |18||Approval|17| |19||Footnotes|17| Page 4 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **7UXVWHHV¶�5HSRUW** The Board presents its report and financial statements. ## **Part 1** ## **1 Our Vision** A Christian charity sustainably delivering first class and effective services for vulnerable people, particularly those recovering from addiction to alcohol or drugs, through long�term relationships and countless acts of kindness. ## **2 Why we do what we do** ## **The need ± a VHUYLFH�XVHU¶V�SHUVSHFWLYH** How some current residents saw the need for the services Hebron Trust provides. I would not be alive had I not found Hebron House, the staff go the extra mile and I felt loved for the first time in my life Hebron was the safe place I had dreamed of, it gave me the time to talk about everything I was too scared to before. ## **The need ± VRFLHW\¶V�SHUVSHFWLYH** ,W¶V�HQFRXUDJLQJ�WKDW�each year the annual report on Drug and Alcohol misuse and treatment provides more information on where and how misuse presents for treatment. The problem UHPDLQV�VLJQLILFDQW��VRFLHW\¶V�'UXJ� �$OFRKRO�SUREOHP�KDV�QRW�JRQH�DZD\. ³7KHUH�ZHUH��������� adults in contact with drug and alcohol services between April 2020 and March 2021. This is a small rise compared to the previous year (270,705). Opiate and crack use are also strongly linked to deprivation. We saw 56% of people in treatment for crack and/or opiates living in areas ranked in the 30% most deprived areas in England.[i] ´ ## **6RFLHW\¶V�DQVZHU�± From Harm to Hope** The Government appointed Dr Ed Day as a Drug Recovery Champion for the UK in 2019. He issued an Annual Report in January 2021, with, at writing, no update in 2022. He spoke to PDQ\�ZLWK�OLYHG�H[SHULHQFH��DQG�QRWHG�³7KH�FRQFHSW�RI�µUHFRYHU\¶�LQYROYHV�PRUH�WKDQ�MXVW� control over substance use. It requires better mental and physical health, but just as importantly it involves the development of a meaningful life. Recovery is a process that often takes time to achieve and efIRUW�WR�PDLQWDLQ�´[ii] Dame Carol Black chaired an Independent Review[iii] into Drugs in 2020 and 2021. She pulled no punches: ³3UHYLRXV�*RYHUQPHQWV�KDYH�GH�prioritised these problems � from drugs entering Page 5 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** the country right through to helping drug users access appropriate treatment and achieve UHFRYHU\�´ On 6 December 2021, the Government published From Harm to Hope: A 10�year drugs plan to cut crime and save lives (FHtoH), and on 3 August 2022 this was supported by Commissioning Quality Standard: alcohol and drug treatment and recovery guidance aimed at Local Authorities. FHtoH makes funding, reducing supply and treatment commitments, including £780m ³to rebuild drug treatment and recovery services´. At writing, the Commissioning Quality Standard (CQS) is the only visible result of this commitment. ## **+HEURQ¶V�response to From Harm to Hope** It is not easy to run effective residential rehab. As well as significant regulatory hoops aimed at ensuring safe experiences, the costs of operating such a facility are high. Hebron House is now one of only two all�female residential rehabs. In 2016 there were five. ASMTS also reports the decline in residential treatment ³The number of people receiving treatment in inpatient and residential settings has continued to fall. In 2020 to 2021, there were 13,214 people in those settings, down from 15,161 in the previous year, a 13% drop. 7KLV�\HDU¶V�ILJXUH�LV��� �ORZHU�WKDQ������WR������ ������ .´[iv] )URP�+HEURQ¶V�SHUVSHFWLYH��WKH�*RYHUQPHQW¶V�DFFHSWDQFH�WKDW�ZRUNHrs in this field need a proper career path, and that more trained professionals are needed, are very welcome. We hope that the CQS drives results in this area as well as in supporting small, focused providers like Hebron Trust. From Harm to Hope correctly XVHV�ZRUGV�OLNH�³UHEXLOG´�about commissioning and staffing, and we look forward to the results. Page 6 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **3 How does Hebron Trust match up to the needs identified in From Harm to Hope?** The *RYHUQPHQW¶V report has a systems map of the support a person with addiction might need to access. The Trustees are confident the Trust offered support in almost all situations. +HEURQ�GRHVQ¶W�RIIHU�VXSSRUW�WR��RU�EHOLHYH�LQ�WKH�DSSURSULDWHQHVV�RI���³PDQDJHG�DGGLFWLRQ´� **----- Start of picture text -----**
From Harm to Hope systems map, showing the range of
Green symbols show where HT provides support
support an individual with addiction might need to access
**----- End of picture text -----**
**Hebron Trust intends to continue delivering its Mission. The Trustees thank all those who put faith in it: staff team, residents and their families, commissioners, grant�makers and individual donors. Please check out the case study in section 4, showing why HT claims to provide all the support marked green.** Page 7 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **4 A case study** $¶V�VWRU\�LV�EDVHG�on the true story of a woman who came to Hebron House in 2021. We have mixed it with the experiences of other clients, so that A is not immediately identifiable. Resident A came to Hebron House from being street homeless and was in and out of hostels for 10 years. Never having a permanent home was a contributing factor throughout her addiction, and all her family ties were broken. After four failed rehab attempts, she realised she needed to move away from a very toxic environment in her locality. She was funded by her Local Authority. They funded her for a period of 12 weeks, during which an application for further funding was denied. The good news was that she could access the bursary scheme at Hebron, which secured another 2 months funding. She embraced the programme and learned new life skills such as cooking, keeping house and budgeting. Our team started work on rehousing her as soon as she arrived, and it became apparent that relocating to Norfolk was the best and probably the only option that could keep her safe. A had relied on the benefit system but had not always been correct in applying and claiming them. Whilst at Hebron the correct benefits were claimed, her arrears were gradually cleared. After about 6 weeks at Hebron, A was finally ready to listen to the 12�step message. For the first time she talked about the abuse and trauma that had kept her in active addiction. Her physical health was poor on arrival. She had mobility issues. Today she is pursuing a career and aims to become a personal trainer. As she embraced the programme her mental health improved and the old behaviours that she relied on to survive fell away. She completed the programme 20 weeks after arriving. She moved into Chapel House. Almost straight away she started voluntary work in the education system, and this led to paid work, which she is still in WRGD\��6KH¶V�DOVR�SXUVXLQJ�KHU�GUHDPV�RI�EHFRPLQJ�D�SHUVRQDO�WUDLQHU�� At Chapel House she had the support of our team, her house mates, and her peers. She joined our weekly zoom gradXDWHV¶�JURXS�DQG�DWWHQGHG�D�ORFDO�GD\�SURJUDPPH�ZLWK�DQRWKHU�FKDULW\�� She has undertaken various training courses and embraces all opportunities that come her way. She will soon be moving to the next stage of living alone and has also found a suitable and stable loving personal relationship. ## **5 Our Mission and strategy** ## **Mission** +HEURQ�7UXVW�KDV�WKHVH�2EMHFWV�VHW�RXW�LQ�WKH�FRPSDQ\¶V�PHPRUDQGXP�RI�DVVRFLDWLRQ� - 1 The relief of persons who are in conditions of need hardship or distress or who are sick in particular to aid and assist persons suffering from addiction or compulsion to be freed from such addiction or compulsion particularly from drugs or alcohol, in particular but not exclusively by demonstrating active Christian faith (doctrinally stated by the Evangelical Alliance) through countless acts of kindness. - 2 The advancement of education in particular research into the application of Christian principles and values and their relevance to every stratum of society whether for children or adults. Page 8 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **Strategy and objectives** 7KH�7UXVWHHV�KDYH�UHIHUUHG�WR�WKH�&KDULW\�&RPPLVVLRQ¶V�JHQHUDO�JXLGDQFH�RQ�SXEOLF�EHQHILW� when reviewing strategy and objectives and planning future activities. Such reviews take place DW�D�ELHQQLDO�VWUDWHJ\�DZD\�GD\�DQG�DW�HDFK�7UXVWHHV¶�PHHWLQJ� 7KH�7UXVW¶V�PDLQ�REMHFWLYH�DQG�SULQFLSDO�DFWLYLWLHV�DUH�WR�SURYLGH�UHVRXUFHV�IRU�SHRSOH�VXIIHULQJ� 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: - x providing high quality residential care for women with serious drug and alcohol problems in a way that promoteV�HDFK�ZRPDQ¶V�UHFRYHU\� - x providing a resettlement service for women completing their stay at Hebron House and relocating those who wish to resettle into the Norwich community. During 2021/22, we co�operated with Norwich Central Baptist Church in this� - x supporting ex�residents who have settled in the Norwich community� - x supporting ex�residents who settle elsewhere. 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. ## **6 How our work delivers public benefit ± and how we ensure it delivers our aims** 7KH�IXQGDPHQWDO�EHQHILW�WR�WKH�SXEOLF�DULVHV�WKURXJK�HDFK�UHVLGHQW¶V�UHFRYHU\�DQG�FRQWLQXLQJ� 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[v] . (Unfortunately, there has been no update to this work, and From Harm to Hope contains qualitative not quantitative statements). Hebron Trust believes this to be a very prudent estimate. Our high success rate (measuring completion, continued post�residential 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. 7KLV�LV�SDUWO\�EHFDXVH�+HEURQ�7UXVW¶V�VXFFHVVIXO�FRPSOHWLRQ�UDWH�LV�DERYH�WKH�national average and partly because Hebron Trust is a not�for�profit charitable operation, committed to the highest possible quality outcomes consistent with the funds it can generate. Our governance arrangements are designed to sustain this performance. Page 9 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** **Table 1: How HT delivers public benefit** ||**How delivered**|**How measured**|**Public**
**benefit**
**arising**| |---|---|---|---| |5HGXFLQJµFKDRWLF
OLIHVW\OH¶W\SLFDORI
addiction|Programme develops
decision making skills
and reinforces home
keeping
and
relationship�
sustaining skills|xIndividual
Programme
progress
xIndividual¶V
contri�
bution to running of
Hebron
House
community|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
skills and techniques�
support
groups
(including
Alcoholics
Anonymous
and
Narcotics
Anonymous,
and
Hebron Trust support
for
Norwich
ex�
residents)�
zoom
meetings throughout
lockdown and
since
then|Individual
long
term
Programme progress
xNotoriously
difficult
to
track
after
discharge ± we try to
keep in touch with
all ex�residents
xEasier with Norwich�
based
women,
where
membership
of the support group
is a good indicator|As above plus:
xReduction in costs
of addiction support
xReduction in petty
crime
to
support
addiction| |Returning
to
society
as
an
active participant|³5HVHWWOHPHQW´± our
aftercare
service
±
helps
find
housing
and employment and
provides
continuing
support
for
ex�
residents
in
the
Norfolk and Norwich
area.
:HFRQWLQXHWR³EH
WKHUH´WRVXSSRUWH[�
residents irrespective
of where they settle
In
partnership
with
NCBC,
we
operate
Chapel
House
as
follow�on
accommodation
for
women who have left
Hebron.vi|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| indicates a metric regularly reported to the Trustees Page 10 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **7 A note on the Covid�19 Pandemic** After a four month closure, our residents and team returned to Hebron House on 27 July 2020. Chapel House, our move on accommodation, was not affected. Since then, Hebron House and Chapel House have been operating as normal, albeit with precautions. The increased personal hygiene we all learned in 2020 has become standard. Women have tested positive, but with isolation and good management, the spread has been minimised. The Trustees monitor the risk landscape at each meeting and include the latest Covid�19 data in their review. ## **8 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 continued 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: - x our 80% completion rate, 80%, firmly in the top quartile for UK rehabs. - x our access to housing services and - x our service in aftercare which enables our clients to move successfully into education or voluntary or paid employment. ## **Key Performance Indicators** |**y Performance Indicators**|||||| |---|---|---|---|---|---| ||2022
FY|2021
FY|2020 FY|2019 FY|2018 FY| |Contract income (all services)
£k|353|215|316|358|335| |Average occupancy|7.6|7.4|7.5|7.3|7.3| |% of residents completing|85%|83%|82%|80%|71%| |Number
of
ex�residents
in
support
group
(aftercare
metric)|86|75|72|70|68| |Number of sessions held over
zoom|52|50|36|n/a|n/a| |Average occupancy of Chapel
House
(aftercare
metric
introduced 2019/20)|4|4|4|n/a|n/a| Page 11 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **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. Early in 2021, the Trustees committed to paying everyone who works for HT at least the Living :DJH�)RXQGDWLRQ¶V�³5HDO�/LYLQJ�:DJH´��$W�ZULWLQJ��WKLV�LV�������KRXU�RXWVLGH�/RQGRQ��LW�LV�GXH� to be updated in November[vii] . The UK Government minimum wage from April 2022 is £9.50. ## **9 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. ## **10 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. Volunteers contribute in several 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. The average number of volunteers, including the Board, is 15. In 2019�20 this was 14, so we have sustained this over the pandemic. The Trustees thank each volunteer for their contribution. ## **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 cease to be available, and we will replace WKLV�ZLWK�³&KXUFK�+RXVH´�DV�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 higher demand, more expensive treaWPHQWV��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. Page 12 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **12 Financial Review** The climate continues to be difficult for the Residential Rehabilitation sector, and providers continued to go out of business. The trading environment continues to be difficult due to - x the level of substance abuse in society and amongst women increased again. Although ³OHJDO�KLJKV´�WDLOHG�RII��³FRXQW\�OLQHV´�FRQWLQXHG�WR�VSUHDG�� - x budgets available to place women (and men) in rehab fell� - x the costs of compliance and service delivery increased (although we received grants towards the costs of PPE). - x The perceived policy of residential rehabs being used for women with multiple problems (e.g. eating disorders) in addition to drug and/or alcohol dependency. This causes extra work and associated costs ## **Reserves Policy** 7KH�7UXVW¶V�FDVK�SRVLWLRQ�ZDV�DGHTXDWH�WKURXJKRXW�WKH�\HDU��Unrestricted funds fell marginally in the year but the Trust benefitted from a significant increase in restricted funds, notably from grants to fund an upgrade of the cellar at Hebron House $OWKRXJK�WKH�%RDUG�FRQWLQXHV�WR�DLP�IRU�D�IUHH�UHVHUYHV�OHYHO�RI���PRQWKV¶�GLUHFW�FKDULWDEOH� expenditure, continued operations through lockdown, and the current trading environment have reduced reserves. During Lockdown, however, the Trust secured a number of grants and enjoyed the kindness of several significant donors. At the end of March 2022 our free reserves were 2.8 PRQWKV¶�GLUHFW�FKDULWDEOH�H[SHQGLWXUH� Page 13 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **Part 2** ## **13 Structure, Governance and Management** ## **Governing Document** Hebron Trust is a charitable company limited by guarantee, registered as a charity and incorporated in 1993, primarily to provide care and treatment to people who have life threatening drug or alcohol dependency. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. ## **Recruitment and Appointment of Board of Management** The directors of the company are also charity trustees for the purposes of charity law and XQGHU�WKH�FRPSDQ\¶V�$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: - x Memorandum and Articles of Association - x Latest Audited Accounts and Management Accounts - x Copies of recent Board Meeting Minutes - x &KDULW\�&RPPLVVLRQ¶V�JXLGH�µ7KH�(VVHQWLDO�7UXVWHH¶ - x &KDULW\�&RPPLVVLRQ¶V�JXLGH�µ5HVSRQVLELOLWLHV�RI�&KDULW\�7UXVWHHV��$�6XPPDU\¶ - x Hebron Trust Information Packs, which include a Trustee Code of Conduct and the 7UXVW¶V�%ULEHU\�DQG�&RUUXSWLRQ�SROLF\ 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 14 **(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|2022 FY|2021 FY| |---|---|---| |Expenses|£0|£0| |Other payments|£0|£0| ## **Management** The Trustees met nine times as the Management Committee, with the senior managers joining the discussion, and once as a Trustee�only gathering. Emma Pawsey is CEO of Hebron Trust. Emma leads the staff team, and has regular 1:1 meetings with the chair. She is supported by two Deputy Managers, Alex and Sophie. These three take it in turns to join the Management Committee. ## **14 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. ## **15 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. Chapel House will no longer be available from 4Q2022. Church House (a mixed motive partnership with Norwich Charitable Trusts) came on stream 1 September 2022, with the same purpose. Page 15 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** Nancy Oldfield Trust provided much appreciated sailing opportunities for the residents, in partnership with the John Jarrold Trust. Go Ape Thetford Forest and the team there have provided adventure days for the residents and awaydays for the staff team. ## **16 Responsibilities of the Board of Management** Company Law requires the Board of Management to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those statements, the Board of Management should follow best practice and: - x select suitable accounting policies and then apply them consistently� - x make judgements and estimates that are reasonable and prudent� - x prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basis. The Board of Management is responsible for maintaining proper accounting records that are VXIILFLHQW�WR�VKRZ�DQG�H[SODLQ�WKH�FRPSDQ\¶V�WUDQVDFWLRQV�DQG�GLVFORVH�ZLWK�UHDVRQDEOH� 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. The Board of Management is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Members of the Board of Management** Members of the Board of Management, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1. ,Q�DFFRUGDQFH�ZLWK�FRPSDQ\�ODZ��DV�WKH�FRPSDQ\¶V�GLUHFWRUV��ZH�FHUWLI\�WKDW� - x VR�IDU�DV�ZH�DUH�DZDUH��WKHUH�LV�QR�UHOHYDQW�LQIRUPDWLRQ�RI�ZKLFK�WKH�FRPSDQ\¶V� auditors are unaware� and - x as the directors of the company we have taken all reasonable steps to make ourselves DZDUH�RI�DQ\�UHOHYDQW�DXGLW�LQIRUPDWLRQ�DQG�WR�HVWDEOLVK�WKDW�WKH�FKDULW\¶V�DXGLWRUV�DUH� aware of that information. Page 16 HEBRON TRUST IA Company Limited by Guarantee) 17 Independent Examiners This report ha5 been prepared in accordan￿ w￿h Accounting and Reporting by char￿e5.. Statement of Recomrnended practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irela IFRS 1021 (effective l January 20151 and In accordan￿ wf(h the small companies. reglme within part 15 of the Companies Act 2006. 18 Approval Approved y the Board of Manag on 7 De￿rnber 2022 and signed on rts behalf by.. olas Vitkovitch, Chairman 19 Footnotes N&bon* ststisrts. Adult substsrKe rni5Use trearment stat15tiC5 2020 to 2021 IASMTSI publislEd 25 November 2021 nt Reco on- annu In endent review of dru Professor Dème Carol ￿ack- (K)V.UK ov.uk Nètiori31 stats)cg. Adult SubSta￿e misuse treatment stab.sbcs 2020 to 2021 IJSMT51 rgpLrt puNished 25 November 2021 ' Health Enolènd"McoF￿l ar￿ drug preventy'on, treatrrent arKI recovery.. why invest?. 12 Feb 20181 Chapel House will rw) longer te available frorn 4Q2022. Church House la mixed motive partnership with Norwich Charita￿e Trusts) came on srream L September 2022, with rhe saffle purkv)5e. Li*n Fwndation ￿Ctssed 7 Seprember 2022 Page 17 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **Independent Examiner's Report to the Trustees of Hebron Trust ('the Company')** I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2022. ## **Responsibilities and Basis of Report** As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner's Statement** Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. Signed: Dated: Alice Lynch BSc ACA DChA ## **MA Partners LLP** 7 The Close Norwich Norfolk NR1 4DJ Page 18 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022** |**Note**
**Income from:**
Donations, legacies and grants
3
Charitable activities
4
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**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**
13|**Restricted**
**funds**
**2022**
**£**
**135,990**
**-**
**135,990**
**-**
**26,592**
**26,592**
**109,398**
**(22,728)**
**86,670**
**93,188**
**86,670**
**179,858**|**Unrestricted**
**funds**
**2022**
**£**
**71,806**
**353,559**
**425,365**
**27,765**
**422,189**
**449,954**
**(24,589)**
**22,728**
**(1,861)**
**861,877**
**(1,861)**
**860,016**|**Total**
**funds**
**2022**
**£**
**207,796**
**353,559**
**561,355**
**27,765**
**448,781**
**476,546**
**84,809**
**-**
**84,809**
**955,065**
**84,809**
**1,039,874**|_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_| The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 22 to 33 form part of these financial statements. Page 19 ## **HEBRON TRUST (A Company Limited by Guarantee) REGISTERED NUMBER: 02802742** ## **BALANCE SHEET AS AT 31 MARCH 2022** |**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**|**72,455**
**231,483**
**303,938**
**(18,115)**|**2022**
**£**
**754,051**
**754,051**
**285,823**
**1,039,874**
**1,039,874**
**179,858**
**860,016**
**1,039,874**|_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_| Page 20 HEBRON TRUST IA Company Limited by Guarantee) REGISTERED NUMBER: 02802742 BALANCE SHEET ICONTINUEDI AS AT 31 MARCH 2022 The Company was entitled lo exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an auctil for the year in question in accordance wtth section 476 01 Companies Act 2006. The Trustees acknowledge their responsibilities for complying wrth the requirernenls of the Act with respect lo a¢¢ounting records and preparation of financial 5talemenls. The financial slalemenls have been prepared in accordance with the provisions appli￿ble to entities subjeet lo the small companies regime. The financial statements were app ved and authorised for issue by the Trustees and signed on their behalf by.. Nikolas Vladimir Vitkovitch Trustee Dale.. 7 December 2022 The notes on pages 22 10 33 form part of these financial slalements. Page 21 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **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 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. Page 22 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **2. Accounting policies (continued)** ## **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. ## **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. Page 23 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **2. Accounting policies (continued)** ## **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. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 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 2022**
_Total 2021_|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
23,000
19,932
112,990
46,710
-
5,164
135,990
71,806
_113,500_
_175,349_|**Total**
**funds**
**2022**
**£**
**42,932**
**159,700**
**5,164**
**207,796**
_288,849_|_Total_
_funds_
_2021_
_£_
_94,317_
_143,655_
_50,877_| |---|---|---|---| ||||_288,849_| ||||| Page 24 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **4. Income from charitable activities** |**Unrestricted**
**funds**
**2022**
**£**
Contract income
353,319
Miscellaneous income
240
**Total 2022**
353,559|**Total**
**funds**
**2022**
**£**
**353,319**
**240**
**353,559**|_Total_
_funds_
_2021_
_£_
_215,435_
_740_| |---|---|---| |||_216,175_| ## **5. Expenditure on raising funds** ## **Fundraising trading expenses** |**Unrestricted**
**funds**
**2022**
**£**
Consultancy & Advertising
12,290
Fundraising trading expenses - wages and salaries
15,475
**Total 2022**
27,765|**Total**
**funds**
**2022**
**£**
**12,290**
**15,475**
**27,765**|_Total_
_funds_
_2021_
_£_
_15,337_
_17,513_| |---|---|---| |||_32,850_| Page 25 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **6. Analysis of expenditure by activities** |Residential, rehabilitation and resettlement
_Total 2021_|**Activities**
**undertaken**
**directly**
**2022**
**£**
415,279
_336,336_|**Support**
**costs**
**2022**
**£**
33,502
_39,578_|**Total**
**funds**
**2022**
**£**
**448,781**
_375,914_|_Total_
_funds_
_2021_
_£_
_375,914_| |---|---|---|---|---| |||||| ## **Analysis of direct costs** |Staff costs
Housekeeping
Insurance
Light and heat
Professional fees
Rent and rates
Resident costs
Subscriptions
Sundry costs
Training
Travel
Bad debt
Depreciation
Equipment and repairs|**Total**
**funds**
**2022**
**£**
**295,492**
**21,362**
**17,041**
**9,282**
**17,565**
**7,362**
**2,497**
**664**
**5,338**
**14,799**
**3,642**
**-**
**5,775**
**14,460**
**415,279**|_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_| Page 26 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **6. Analysis of expenditure by activities (continued)** ## **Analysis of support costs** |Staff costs
Bank charges
Telephone
Office costs
Governance costs|**Total**
**funds**
**2022**
**£**
**22,848**
**1,211**
**4,496**
**1,458**
**3,489**
**33,502**|_Total_
_funds_
_2021_
_£_
_27,006_
_1,207_
_164_
_7,059_
_4,142_| |---|---|---| |||_39,578_| ## **7. Independent examiner's remuneration** The independent examiner's remuneration amounts to an independent examiner fee of £1,680 ( _2021_ - _£1,560_ ). ## **8. Staff costs** |Wages and salaries
Contribution to defined contribution pension schemes|**2022**
**£**
**320,996**
**12,819**
**333,815**|_2021_
_£_
_296,864_
_9,965_| |---|---|---| |||| |||_306,829_| The average number of persons employed by the Company during the year was as follows: ||**2022**|_2021_| |---|---|---| |Charitable activities|**16**|_16_| 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 **£44,111** ( _2021: £41,391_ ). Page 27 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **9. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2021 - £NIL)_ . During the year ended 31 March 2022, no Trustee expenses have been incurred _(2021 - £NIL)_ . ## **10. Tangible fixed assets** |**Cost or valuation**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
_At 31 March 2021_|**Freehold**
**property**
**£**
**750,000**
**750,000**
**-**
**-**
**-**
**750,000**
_750,000_|**Fixtures and**
**fittings**
**£**
**35,060**
**35,060**
**25,234**
**5,775**
**31,009**
**4,051**
_9,826_|**Total**
**£**
**785,060**| |---|---|---|---| ||||**785,060**| ||||**25,234**
**5,775**| ||||**31,009**| ||||**754,051**| ||||_759,826_| 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 28 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **11. Debtors** |**Due within one year**
Trade debtors
Other debtors
Prepayments and accrued income|**2022**
**£**
**62,313**
**34**
**10,108**
**72,455**|_2021_
_£_
_22,920_
_161_
_9,379_| |---|---|---| |||| |||_32,460_| ## **12. Creditors: Amounts falling due within one year** |Trade creditors
Other creditors
Accruals and deferred income
Deferred income at 1 April 2021
Resources deferred during the year
Amounts released from previous periods|**2022**
**£**
**3,947**
**1,867**
**12,301**
**18,115**
**2022**
**£**
**18,626**
**2,301**
**(18,626)**
**2,301**|_2021_
_£_
_-_
_259_
_26,892_| |---|---|---| |||| |||_27,151_| |||_2021_
_£_
_18,000_
_17,125_
_(16,499)_| |||| |||_18,626_| Page 29 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **13. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
**Designated funds**
Chapel House Dilapidations
Fund
**General funds**
Other unrestricted funds
Revaluation reserve
**Total Unrestricted funds**
**Restricted funds**
Bursary
Resettlement
Cellar Upgrade
PPE Equipment
Improving Women's Social and
Community Inclusion
**Total of funds**|**Balance at 1**
**April 2021**
**£**
**-**
**342,521**
**519,356**
**861,877**
**861,877**
**80,500**
**484**
**12,000**
**204**
**-**
**93,188**
**955,065**|**Income**
**£**
**-**
**425,365**
**-**
**425,365**
**425,365**
**23,000**
**43,800**
**59,190**
**-**
**10,000**
**135,990**
**561,355**|**Expenditure**
**£**
**-**
**(449,954)**
**-**
**(449,954)**
**(449,954)**
**-**
**(25,608)**
**(780)**
**(204)**
**-**
**(26,592)**
**(476,546)**|**Transfers**
**in/out**
**£**
**1,050**
**21,678**
**-**
**21,678**
**22,728**
**(22,728)**
**-**
**-**
**-**
**-**
**(22,728)**
**-**|**Balance at**
**31 March**
**2022**
**£**
**1,050**| |---|---|---|---|---|---| ||||||**339,610**
**519,356**| ||||||**858,966**| ||||||**860,016**| ||||||**80,772**
**18,676**
**70,410**
**-**
**10,000**| ||||||**179,858**| ||||||**1,039,874**| Page 30 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **13. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted funds**
Other unrestricted funds
Revaluation reserve
**Restricted funds**
Aftercare
Bursary
Resettlement
Chapel House furniture
Cellar Upgrade
PPE Equipment
**Total of funds**|_Balance at_
_1 April 2020_
_£_
_291,141_
_519,356_
_810,497_
_23,308_
_18,000_
_5,000_
_2,000_
_-_
_-_
_48,308_
_858,805_|_Income_
_£_
_391,524_
_-_
_391,524_
_20,000_
_79,000_
_500_
_-_
_12,000_
_2,000_
_113,500_
_113,500_|_Expenditure_
_£_
_(356,644)_
_-_
_(356,644)_
_(43,308)_
_-_
_(5,016)_
_(2,000)_
_-_
_(1,796)_
_(52,120)_
_(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_| **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. Page 31 ## **HEBRON TRUST** ## **(A Company Limited by Guarantee)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **14. Summary of funds** ## **Summary of funds - current year** |Designated funds
General funds
Restricted funds|**Balance at 1**
**April 2021**
**£**
**-**
**861,877**
**93,188**
**955,065**
_Balance at_
_1 April 2020_
_£_
_810,497_
_48,308_
_858,805_|**Income**
**£**
**-**
**425,365**
**135,990**
**561,355**
_Income_
_£_
_391,524_
_113,500_
_505,024_|**Expenditure**
**£**
**-**
**(449,954)**
**(26,592)**
**(476,546)**
_Expenditure_
_£_
_(356,644)_
_(52,120)_
_(408,764)_|**Transfers**
**in/out**
**£**
**1,050**
**21,678**
**(22,728)**
**-**
_Transfers_
_in/out_
_£_
_16,500_
_(16,500)_
_-_|**Balance at**
**31 March**
**2022**
**£**
**1,050**
**858,966**
**179,858**| |---|---|---|---|---|---| ||||||**1,039,874**| ||||||_Balance at_
_31 March_
_2021_
_£_
_861,877_
_93,188_| |**Summary of funds - prior year**|||||| |General funds
Restricted funds|||||| ||||||_955,065_| ## **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**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
-
754,051
179,858
124,080
-
(18,115)
179,858
860,016|**Total**
**funds**
**2022**
**£**
**754,051**
**303,938**
**(18,115)**| |---|---|---| |||**1,039,874**| Page 32 **(A Company Limited by Guarantee)** ## **HEBRON TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **15. Analysis of net assets between funds (continued)** ## **Analysis of net assets between funds - prior year** |Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Restricted_
_funds_
_2021_
_£_
_-_
_93,188_
_-_
_93,188_|_Unrestricted_
_funds_
_2021_
_£_
_759,826_
_129,202_
_(27,151)_
_861,877_|_Total_
_funds_
_2021_
_£_
_759,826_
_222,390_
_(27,151)_
_955,065_| |---|---|---|---| ## **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 **£12,819** ( _2021: £9,965_ ). Contributions of **£nil** ( _2021: £nil_ ) 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 **£4,695** ( _2021: £2,150_ ). Page 33