2021-12-31-accounts - Bridges

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BRIDGES

(Charity No. 1029169)

Trustees Report & Financial Statements for the year ended 31 December 2021

BRIDGES

(Charity No. 1029169)

Trustees and Officers who served during 2021

TRUSTEES

Richard Dyson - Chairman David CW Stafford Barbara Abel Michael Musgrove - Secretary Susan E Oldfield François Meunier – Treasurer Adenike Omoregbee Rebecca Jordan

CENTRE MANAGER

Mary Perrett

ASSISTANT TO THE CENTRE MANAGER Elizabeth A Martin-Lawrence

CENTRE TREASURERS Elizabeth Richmond Gwen Chappell

CENTRE COMMITTEE

Mary Perrett – Chair Barbara Abel Stella Bundred Dot Francis Janet Lewis Elizabeth A Martin-Lawrence Chrissie Stephens Judy Webb Dorothy Sutton

CONSULTANTS

Ronald V Sutton

ADDRESS

Bridges Centre High Street Edenbridge Kent TN8 5AJ Telephone 01732 868186

BRIDGES

(Charity No. 1029169)

Report of the Trustees for the year ended 31 December 2021

Objectives

BRIDGES was established as a registered charity in 1993. It purchased and refurbished a former chapel in the centre of the High Street, Edenbridge, Kent in order to fulfil its core purpose of running an ecumenical Centre for the benefit of the whole community.

Staffed by volunteers under the supervision of a paid manager, the BRIDGES Centre offers a familiar and accessible place for people to meet, a listening ear, friendship, rest and refreshment, with particular regard for the needs of parents with young children, the aged, the unemployed and those who are lonely or distressed. Its aim is to bring together all sections of the community to their mutual benefit as visitors or volunteers, without discrimination, and to ‘bridge the gaps’ in local provision that are not being addressed by existing statutory or voluntary agencies. To that end BRIDGES provides specialist advice clinics, which give local people access to information and services without needing to travel to larger towns.

BRIDGES aims to demonstrate Christian faith in action through creating a welcoming community where anyone can find, or be, a ‘good neighbour’. It maintains a Christian ethos of inclusivity and service, and encourages people to develop their creative and practical abilities.

BRIDGES priorities are:

to overcome social isolation and strengthen communities
to co-operate with other local organisations
to build a sense of worth in volunteers and visitors alike
to help find solutions to pressing personal needs
to encourage Christians in the practice of their faith
to create sustainable communities both locally and globally
to encourage understanding and tolerance between people of different faiths and backgrounds

BRIDGES is committed to implementing high standards of care to volunteers and visitors who are children or vulnerable adults and, additionally, to ensuring that its policies and procedures meet current legislative requirements. There have been no breaches of BRIDGES safeguarding standards reported to the trustees in 2021.

Organisational Structure

The Trustees met six times in 2021, to review strategy, policies and finance, and to receive reports from committees and working groups chaired by Trustees.

The BRIDGES Centre Committee (BCC), chaired jointly by the manager and a trustee, oversees the day-to-day running of the Centre on a daily basis. Volunteers become members of BRIDGES after a period of three months’ service, and elect at the Annual Review up to seven of their number to serve on the BCC.

Activities During 2021

During the first half of 2021 the country was still in the grip of the Covid-19 pandemic. BRIDGES staff could not be furloughed, and their salaries were being supported by Resilience Grants from the National Emergency Trust. They continued to provide online and phone support to volunteers and regular visitors, while taking online training courses, and preparing the programme of PostCovid projects which had been identified as the core aims of the Hope for Our Community online appeal in October 2020. In total the BRIDGES Centre was operational for only 31 of the 52 weeks in 2021.

On 17.5.21 when the Government’s Roadmap to Recovery was implemented, BRIDGES was able to resume its activities, but could only open the Community Café for 2½ hrs Mon-Fri, because almost half the volunteers were unable to return as a result of the pandemic. People who lived alone flocked back at the earliest opportunity. The Creative Café Art Therapy group was the only group activity that continued to function throughout the periods of lockdown, either sociallydistanced at the Centre, or on zoom, as it could be classified as a ‘support group’.

The BRIDGES Centre continued to operate as a Covid-Safe workplace, having previously installed sneeze-screens, completed risk assessments, reviewed new operational procedures, provided protective clothing (PPE) and refreshed training for staff and volunteers. Enough volunteers were available to open the Community Café from 10.00-12.30 on Mon-Fri with a simplified menu. The Government formally ended Track and Trace recording, though the Centre’s maximum capacity remained reduced by Social Distancing requirements from 50 to 20 visitors at any one time. Only 2 volunteers at a time could assist the Manager, due to the limited space in the kitchen and servery. BRIDGES found itself in competition with every other voluntary group trying to recruit new volunteers, but people were scared of mixing in public, and the limited response was mostly from people still on furlough. Visitor numbers slowly increased from their lowest average of 15 per day in July-Aug 2020, but further growth remained restricted by the Centre’s limited opening hours.

The first of the Post-Covid projects was launched on 4.6.21 with the opening of the first Place of Welcome in West Kent. As part of a national network of such places BRIDGES committed to being open to all-comers with free refreshments, friendship, active listening, and information every Friday afternoon between 2-4pm. This proved a valuable hub especially for those living alone who had been most vulnerable to deteriorating mental health during the pandemic. It provided a forum for people to learn about new activities that were springing up in Edenbridge, and became a focus group to develop further ideas. About 1/3 of attendees had not been to BRIDGES prior to the pandemic.

Also in June, the Dandelion Café for people living with dementia, the Creative Café offering Art Therapy, and Hi-Kent Hearing Aid servicing resumed their regular activities at BRIDGES. The Laser Light Club for Primary school children restarted in September, and Alcoholics Anonymous resumed their meetings in November. Groups which had previously hired the Centre regularly gradually returned. It was a relief that Committee meetings could be held in person again, though the post-Brexit departure of the Treasurer to his native Belgium in July caused inevitable interruption to familiar procedures, as all communication with him had to continue by e-mail or zoom. BRIDGES has been so grateful for his willingness to continue looking after the accounts while Trustees search for someone local to take on the role.

Of the normal activities at the BRIDGES Centre which had been supported in 2019 by some 70 volunteers aged from teens to eighties, only the ones in green below were able to take place during the periods in 2021 when the Centre was allowed to open. Those in blue re-opened during 2021.

volunteering experience for the Duke of Edinburgh award schemes
comprehensive induction training for volunteers
food hygiene training to maintain 5* hygiene standards and Covid-Safe Workplace stand
providing a selection of home-made refreshments, including special diets, at affordable prices
▪ thought-provoking displays on Third World, local and ethical issues
work experience for school children and adults
Spring plant sale
Morris’s Friends folk group session
Displays of art and photographs by local artists
BRIDGES Community Market: table-top sale of crafts, produce etc. October & November
Knit and Natter on Wednesday mornings.

It remained impossible for people with learning difficulties living in residential care to volunteer and develop independent living skills, as the local care homes were still maintaining strict precautions against Covid 19.

Staff and volunteers continued with training courses on Zoom. The Manager participated weekly in Sevenoaks District Council’s zoomed Volunteer Forum, and held discussions with the Foodbank organiser and other local support agencies to address the town’s post-Covid needs. Alcoholics Anonymous was the first regular hirer to return to weekly meetings at BRIDGES, and new hirers have begun to replace those who have not returned.

Occasional events

The Community Café could only open occasionally on a Saturday morning. Gradual steps towards socialising began in April with takeaway refreshments at an outdoor Plant Sale, successfully repeated in May.

A Saturday Board Games Workshop was held in August, a Coffee Morning for Cancer Research in September, and a Christmas Market during the Town’s Christmas Event in November.

‘Your Space’ at BRIDGES provided young people a weekly opportunity to drop in for a chat with the local youth workers, reaching out to those affected by the effects of Covid and lockdowns. West Kent MIND began discussions with BRIDGES to offer a Parent Support Group, and to meet there after a Memory Walk. Sadly, WK MIND was unable to staff these initiatives.

Edenbridge Bonfire Night was cancelled for a second year, and BRIDGES was again unable to hold a Christmas Lunch.

New Developments in 2021

Thanks to the funds raised by the community through BRIDGES’ 2020 Hope for Our Community Appeal , the Manager was able to progress discussions with other agencies so that

A weekly Place Of Welcome opened on 4[th] June 2021 and subsequent Fridays
Crosslight (West Kent Debt Advice) could use BRIDGES’ facilities
Involve Kent (Social Prescribing for mental wellbeing) carried out a survey of need, & made follow-up visits to the Place of Welcome
Age UK began Monthly Chair Exercise sessions at the Place of Welcome
BRIDGES joined the Edenbridge Chamber of Commerce .

Financial Results

The 2021 accounts saw the continued impact of Covid-19 through the closure of the Centre for the first few months of the year, resulting in lower Centre income, partly offset by lower Centre costs. However, thanks to various grants and generous donations, including the Kent Community Foundation Resilience Grants, the Centre deficit was considerably reduced and enabled Bridges to continue its work. The Eden Church Christmas Bauble Appeal will also allow Bridges to enter 2022 on the right foot. There were no major improvements to the Centre related in 2021.

The Creative Café and Dandelion initiatives continued to be financed by Sevenoaks District Council and Kent Community Foundation respectively but also through the Great Stone Bridge Trust. Bridges is grateful for all donations and grants awarded. Investment and other income of the trust were down on previous years reflecting continued lower market interest rates on bank deposits as well as the cancellation of events such as markets, exhibitions and plant sales, due to Covid.

Overall the trust’s activities resulted in a deficit of £4,989 (2020: surplus of £5,193), with total funds standing at £276,251 (2020: £281,040) at the year-end. Of this total £224,133 (2020: £228,243) related to fixed assets and £40,889 (2020 restated: £41,276) to unrestricted reserves, available for use by the trustees as the need arises. Restricted funds represent the balances remaining unspent against 6 conditional grants, totalling £11,229 (2020 restated: £11,720).

	Creative Café	Dandelion	Creative Kids	Covid-19 Makaton & Food Hygiene Training	Place of Welcome	Microwave	Flooring	Total
b/f Restricted Funds	906	2,311	1,670	6,740 336	-	(300)	58	11,720
Restricted Funds Additions	960	10,975	-	6,042 -	1,250	300	-	19,527
RestrictedFunds Spending	(1,174)	(4,393)	(1,670)	(12,782) -	-	-	-	(20,018)
c/f Restricted Funds	692	8,893	-	- 336	1,250	-	58	11,229

The net cost of running the Centre was £7,871, compared to the 2020 figure of £18,396. The Centre’s total income increased marginally compared to last year at £9,880 (2020: £9,360) again, due to Covid restrictions. We were able to cover c.£13k of Centre costs by restricted grants, and are very grateful to the Great Stone Bridge Trust and Kent Community Foundation for their support. Total Centre costs decreased to £31,689 (2020: £35,787), mostly impacted by reductions in repairs and maintenance (-£2,400), purchases (-£993), and Marketing (-£680).

The detailed 2021 financial statements are set out on pages 6 to 11 that follow.

Reserves Policy

It is an objective of the Trustees to set a financial plan each year and to ensure that operating costs are covered annually by the receipt of income from the Centre, together with donations, grants and fundraising activities.

The Trustees believe that the charity should hold in unrestricted reserves a sufficient cushion of funds to enable it to:

a) meet the cost of exceptional expenditure that may be incurred from time to time on major maintenance or improvements to the BRIDGES Centre and/or
b) continue to exist in a period of reduced income and, should it be necessary, to cease to operate and wind up in an orderly fashion.

The Trustees consider that the desirable level of reserves for this purpose to be one year’s operating costs and plan to generate annual operating surpluses in order to build reserves to this level, without impairing the quality of services provided. At 31 December 2021, the Trustees’ unrestricted reserves of £40,889 represented 121% of the operating costs (2020 restated - £41,276 represented 109% of 2020 operating costs).

Investment of funds surplus to immediate requirements

The Trust Deed allows the Trustees to invest surplus funds in securities of whatsoever nature as the Trustees shall in their absolute discretion think fit. Interest rates have continued to be historically low and it has been challenging to find deposit rates that yield reasonable returns, whilst at the same time maintaining an acceptable risk profile.

A £10,130 one-year term deposit earning 0.9% matured in May 2021. With a continued focus on liquidity, with the Centre being closed due to Covid-19 in the first few months of 2021, this was repositioned in another 60 days’ notice account, one-year term deposit at a fixed rate of 0.4% with CAF Bank.The investment in the M&G Charibond Fixed Income Fund, a unit trust with charitable status, has continued to earn an acceptable overall return but decreased in value by £325 in 2021 (2020 – increase of £108).

Statement of Trustees Responsibilities

Under the trust deed of the charity and charity law, the Trustees are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and regulations. The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the excess of income over expenditure for that period.

In preparing these financial statements, generally accepted accounting practice entails that the Trustees:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements
state whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are required by law to act in accordance with the trust deed of the charity, within the framework of trust law. They are responsible for keeping proper accounting records, sufficient to disclose at any time with reasonable accuracy, the financial position of the charity at that time, and to enable the Trustees to ensure that, where any statements of account are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

BRIDGES

(Charity No. 1029169)

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) Year ended 31 December 2021

CENTRE TRUST Fixed Assets Fund	Sub Total - Unrestricted Funds	Restricted Funds	TOTAL 2021	*2020*
£ £ £ - 5,728 - - 4,081 - 8,386 - - 1,104 - - 390 - - - 205 - - 61 - - 189 - - 903 - - (325) -	5,728 4,081 8,386 1,104 390 205 61 189 903 (325)	£ - 19,527 - - - - - - - -	£ 5,728 23,608 8,386 1,104 390 205 61 189 903 (325)	£ *5,901* *21,992* *8,416* *626* *317* *14,262* *177* *226* *900* 108
9,880 10,842 -	20,722	19,527	40,249	*52,927*
1,625 - - 12,937 - - 2,023 - - 220 - - 420 - - 199 - - - - - - - - 416 - - 142 - - - - - 337 - - - - - - - - - - - 633 - - - 2,158 - - - 4,111	1,625 12,937 2,023 220 420 199 - - 416 142 - 337 - - - 633 2,158 4,111	- 12,782 - - - - - - - - - - 1,174 1,670 4,393 - - -	1,625 25,719 2,023 220 420 199 - - 416 142 - 337 1,174 1,670 4,393 633 2,158 4,111	*2,618* *25,353* *2,008* 58 *416* *504* *680* - *2,816* *314* *400* *274* 1,459 1,007 2,823 *347* *2,148* *4,510*
18,951 2,158 4,111	25,220	20,018	45,238	*47,734*
(9,071) 8,684 (4,111) 9,071 (9,071) - - - -	(4,498) - -	(491) - -	(4,989) - -	*5,193* - -
- (387) (4,111) - 41,276 228,243	(4,498) 269,520	(491) 11,720	(4,989) 281,240	*5,193* *276,047*
- 40,889 224,133	265,022	11,229	276,251	*281,240*

BRIDGES (Charity No. 1029169)

BALANCE SHEET as at 31 DECEMBER 2021

Note
Tangible Fixed Assets
4
Freehold Property
Furniture, Fixtures and Fittings
Current Assets
Debtors and Prepayments
5
Bank Balances and Cash in Hand
6
Current Liabilities
Creditors
7
Net Current Assets
Longer Term Assets over one year
Investments
8
Total Net Assets
Funds held for charitable purposes
9
Fixed Asset Fund
Opening balance
Current year increase / (decrease)
Unrestricted funds
Opening balance
Current year increase / (decrease)
Restricted Funds
Opening balance
Current year increase / (decrease)

2020
Restated
£
£
£
215,000
215,000
9,133
13,243
224,133
228,243
2,471
2,595
42,169
42,334
44,640
44,929
(1,667)
(1,402)
42,973
43,527
9,145
9,470
276,251
281,240
228,243
229,373
(4,111)
(1,130)
224,133
228,243
41,276
40,263
(387)
713
40,889
41,276
11,720
6,411
(491)
5,609
11,229
11,720
276,251
281,240
2021

Approved by the Trustees on 31 October 2022 and signed on their behalf

Richard Dyson Chairman of Trustees

Notes to the Financial Statements for the year ended 31 December 2021

1 Accounting Policies

Basis of preparation of financial statements and accounting standards

The financial statements have been prepared under the historical cost convention and in accordance with United Kingdom Generally Accepted Accounting Practice (UK GAPP), Accounting & Reporting by Charities' Statement of Accounting Practice (SORP 2005), the Charities Act 2011 and the Charities (Accounts & Reports) Regulations 2008. The financial statements have been prepared on a going concern basis.

Fund accounting

Unrestricted funds comprise general funds that are available for use at the discretion of the Trustees in furtherance of the general objectives of the Trust.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Trust for a specific purpose.

Income and Expenditure

Income, including donations received, and expenditure for direct and support costs are included in the Statement of Financial Activities (SOFA) on an accruals basis.

Fixed Assets

Tangible fixed assets costing more than £250 are capitalised and included at cost, or in the case of land and buildings at the most recent valuation.

Depreciation is provided on tangible assets at 15% on a straight line basis to write off the cost over their respective useful lives. The freehold land and building was revalued at 31 December 2003 and the difference between the historic cost and the revalued amount included in the balance sheet within the fixed asset fund.

Investments

Investments are held by the Trust in order to generate income for the support of charitable activities and to provide assets to meet the needs of reserves. They are included at market value at the balance sheet date.

2 Staff costs Salaries and wages Social Security Government Employment Allowance (introduced in 2014) Pension 3 Insurance Prepaid - brought forward Cost of premiums Prepaid - carried forward	2021 *2020* £ £ 24,830 24,477 1,235 1,214 (1,235) (1,214) 889 876 25,719 25,353 2021 *2020* £ £ 1,643 1,600 2,057 2,191 (1,543) (1,643) 2,158 2,148

(Charity No. 1029169)

BRIDGES

Notes to the Financial Statements for the year ended 31 December 2021 (continued)

4 Tangible Fixed Assets

Cost or valuation At the beginning of year Additions during the year Disposals during the year Total at year end Depreciation At the beginning of the year Added during the year Total at year end Book value at 31 Dec-21 Book value at 31 Dec-20 5 Debtors - amounts receivable in less than one year Interest receivable - CAF HM Revenue & Customs - Gift Aid income tax Insurance prepaid 6 Bank Balances and Cash in Hand CAF Bank CAF - 60 day notice Lloyds Bank Cash in Hand	Freehold Property £ 215,000 - - 215,000 Nil Nil Nil 215,000 215,000	Furniture and Equipment TOTAL ASSETS £ £ 56,453 271,453 - - - - 56,453 271,453 43,210 43,210 4,111 4,111 47,320 47,320 9,133 224,133 13,243 228,243 2021 *2020* £ £ 25 57 903 895 1,543 1,643 2,471 2,595 2021 *2020* £ £ 29,227 27,684 10,130 10,130 2,782 4,490 30 30 42,169 42,334

BRIDGES

(Charity No. 1029169)

Notes to the Financial Statements for the year ended 31 December 2021 (continued)

7 Creditors - amounts payable in less than one year HMRC - PAYE and NI Creative Counselling Sundry supplies 8 Investments M&G Fixed Interest Common Investment Fund (Charibond) Valuation at 31 Dec-20 Revaluation Valuation at 31 Dec-21	2021 *2020* £ £ 741 716 635 571 291 115 1,667 1,402 2021 *2020* £ £ 9,470 9,362 (325) 108 9,145 9,470

9 Analysis of Net Assets between Funds

Tangible Fixed Assets Propert Revaluation Reserve Long-term Investment Current Assets Current Liabilities Net Assets at 31 Dec-21 Net Assets at 31 Dec-20 - Restated	Unrestricted General Fund £ - - 9,145 32,777 (1,032) 40,889 41,276	Unrestricted Fixed Asset Fund £ 85,449 138,684 - - - 224,133 228,243	Restricted Funds TOTAL FUNDS £ £ - 85,449 - 138,684 - 9,145 11,863 44,640 (635) (1,667) 11,229 276,251 11,720 281,240

10 Trustees

The Trustees receive no remuneration or expenses for their services (2020 - nil).

11 Commitments and Contingent Liabilities

At the balance sheet date there were no outstanding capital commitments (2020 - none) and in the opinion of the Trustees there were no contingent liabilities (2020 - none).

BRIDGES

(Charity No. 1029169)

Notes to the Financial Statements for the year ended 31 December 2021 (continued)

12 Cash Flow Statement Cash inflow from operating activities Non-cash items included above Revaluation of investments Depreciation Capital expenditure and financial investment Payments to acquire tangible fixed assets (Increase)/decrease in debtors Increase/(decrease) in creditors Bank Balances and Cash in Hand At the end of the year At the beginning of the year	2021 £ (4,989) 325 4,111 - 123 265 (165) 42,169 (42,334) (165)	*2020* £ 5,193 (108) 4,510 (3,381) 880 188
		7,284
		42,334 (35,050)
		7,284

Independent Examiner’s Report to the Trustees of the BRIDGES Trust (Charity No. 1029169)

I report on the accounts of the Trust for the year ended 31 December 2021, which are set out on pages 1 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility:

to examine the accounts under section 145 of the Charities Act;
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act) and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in, any material respect, the requirements:

to keep accounting records in accordance with section 130 of the Charities Act;
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

31 October 2022

N Marshall Chartered Accountant