Registered number.. 02971171 Charity number.. 1046225 BETHPHAGE TRUSTEES, REPORT ANO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 WR Partners Protecting your future. BETHPHAGE IA Company Limited by Guarantse) CONTENTS Page Rafgronc8 and Administrative Datails of thg Charity. its Trustees and Advisers Tru5tses' Report 3-19 Indepondont Auditors, Report on the Financial Statemants Statsment of Financial Activities 20-23 24 Balan¢• Sh••t 25-26 Stat8ment of Cash FlovpJ 27 Notes to thè Financlal Stat•m•nts 28-44 BETHPHAGE IA Company Limited by Guarantse) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 klARCH 2021 Tru$tg9$ DeTek Lum. Chair Irena Sobolewska. Vice Chair Anthony Charles Aston Ruth Houghlon Anna Krauss lappointed 10 May 20211 Laura Vemon (resigned 10 September 20201 Company rggist8red number 02971171 Charity rogl¥tsred numb•r 1046225 Rggl$tsrgd offi¢e 8 Longbow Close Harfescott Lane Shrewsbury Shropshire SY1 3GZ Company $9¢r8tary Stuart Wheeler Chlef èxecutSvo officor Slefanie Kay Ind•p•nd•nt auditorn WR Partners Chartered Accountsnls Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Bank8rs The cr￿pera￿'Ve Bank plc 1 Balloon Street Manchester M4 4BE CAF Bank Ltd 25 Kings Hill Avenue West Malling ME19 4JQ Sollcltors Trowers and Hamlin LLP 3 Bunhull Row London EC1Y 8YZ Senior rnanagement tsam Slefanie Kay, Chief Execub"ve Officer Ali¢e Blakeman. Service Development Manager Helen Burton. Head of Operations Marb'n Dean, Finance Manager Clare Shaw, Quality Manager Chris Stephens, Head of Finance Stuart Wheeler, Head of Human Resources Page 1 BETHPHAGE IA Company Limited by Guarantse) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Honorary President Donna Wemer Members Mosaic Council of Lutheran Churches Page 2 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT FOR THE YEAR ENDED 31 klARCH 2021 The Trustees present their annual report together ¥￿th the audited financial stslements of Belhphage for the year 1 April 2020 to 31 March 2021. The Annual Report serves the purposes of both a Trustees, report and a directors. report under company law. The Trustees confirm ihat the Annual Report and financial statements of the charitable company comply with the current statLrtOry requirements, the requirements of the charitable ¢ompany's goveming document and the provision5 of the Statement of Recommended Practice ISORPI applicable lo charities preparing their accounts in accordance wlh the second edition Financial Reporb'ng Standard applicable in the UK and Republic of Ireland IFRS1021 (October 20191. Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 20r￿ Islralegic Report and Directors, Reporti Regulation$ 2013 has been omitted. Introduction A5 the board reported last year. Belhphage and much of the world have continued lo deal with the unprecedented changes and restrictions that Covid-19 necessitated for nations. businesses. charities and citizens alike. Belhphage implemented ils business continuity plan and has worked tirelessly throughout the year to prole¢t the people we support and $tsff alike. Although we Can now See restri¢lions beginning to ease, our priority remains the safety and wel￿being of people we support and staff. During the year we believe that our core values, and particularly safety, remained al the heart of our decision-making processeg and day to day operations. and were the one 'conslant' in often rapidly changing ur¢umslances. The outlook for the coming year is a lol more posthve a$ we expecl the effect of vaccines to pemiil a return lo Some form of normality. We have tried to leam lessons and make improvements throughout the pandemic and 11 continue to do so. But %%E also take bme to refled on whether there are other wider lessons that we can learn. Sadly, Bethphage did not escape the ravages of Covid-19. During the year seNi¢e users sadly dled In hospital after contracting the virus in hospital settings. Although we had several staff who contracted Covid-19 during the year, widespread transmission throughout the organisation did not occur. We believe that the infection ontrol procedures and personal protective equipment, together wth the rigorous attents'on to safety by our staff, had a major impact on safety- The Board know how vital our staff are in delivenng our serwces. Bul this year has been exceptional. and so have our stsff. Their creative energy. optimism. abiltty to adapt lo rapTdly changing new and highly challenging Situations, and their semessness at a time of great personal risk has been inspirats'onal. As the Board said last year, our hope is that our country ultimately recognises the importance and value that society places on social care services and that this is reflected in the rewards that dedicated staff in the sector receive. The 8oard would also like lo thank the people we support. their families antl our local authority partners for their support, Co-operation and help Iluring the year. Their ¢&operalion and assistance has made the difficult adjustrnents that have had to be made far easier to implement. Alihough there were earfy temporary modifications by the Government of the Mental Heath Act and Mental Capacity Act legislation, and the Deprivation of Liberty Safeguards, none of these modthcations were required or used by Bethphage in ils provision of services. Page 3 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 The Board hope that as the country emerges from the Covid- 19 outb￿ak that we can ￿dOuble our efft)rts lo apply the things we have learned to provide even better Se￿iceS and outcomes in the future. The lockdown and wider Covid-19 restrictions have presented numerous challenges to Belhphage and prevented the people support from doing many of the thing5 that they would most wish lo do. Our day services have been severely curtailed during the year. th stsff fo¢vssing on contacting the people who use these services regulady and organising online events. garden visits. well-being activity packs, and regular Communication. Our staff who provide supported living and small care home services have adapted daily routines and created new and stimulating activities for people to participate in at their homes or in their gardens Ind, as the lockdown has eased, fijll advantage has been taken of any new opportunrties available. During the Covid-19 lock-downs our creative staff worked hard to create meaningful artivities." Virtual social gatherings Egg and Spoon races Making Easter bonnets Planting seeds and gardening Pre.paring frnzen vryetables Tai chi /iiml)a Outdoor games Treasure hunts Creating tinie capsules Workplace Postln93 - 2020121 Objectivey and activititig a. Pollcles and oblectlves Our Vision is of inclusive communities Whe￿ all people have the opportunity lo live the life they choose. Our Mission is to be an excellent prowder of services for peoF4e wth disabilits'es and we seek to deliver services based on four core values.. Personal Growth." We ￿ate a safe and heathy ewronment, VA)e￿ we provide positive feedback, support each other to reflect on a¢b'ons and leam and grow from them Rasp8ct.' We respect and value the diversty, individualty and views of everyone we come into contsct wrth.. fully considering each perspecb've before arriving at an agreed outcome Honesty.. We work together in an open and honest way.. taking responsibility and remaining accountable for our actions Active Involvement." We togetheT, actwety engaging and invofving the people we support In everyday actions. Page 4 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Oblo¢￿¥•$ and actlvltl•$ l¢ontlnu•d) At Dur AGM in October 2020 the Board were delighted to appoint Donna Wemef as Honorary President of Bethphage for another On￿year term. Donna brings a wealih of experience lo Bethphage and is a valuable Sounding board for both the Board and Executive Management Team IEMTI. During the year Bethphage developed its new Strategic Plan for 2020 - 2024 which, because of Covid-19 and the likely changing financial landscape. we have separaled the plan inlo ￿￿$ part$.. 2020 - 2022 2022 - 2024 The first part of the plan is enlilled 'Building Re$ilien¢e and delivering Best Value. and outlines our plans for swft action, to prepare Bethphage for the challenges ahead. The second part is entitled 'Creating Sustainable Growth and Quality, and focuses on the future grovth opportuniknes that will emerge, %thilst maintaining our focus on high quality provision. A family member thanked a member of staff Irviii ddy uvvurluiiilics Ivr dicir suvvvrl through lockdown saying -you are brilliant, can t thank you enouqh-. Relative - 2020 Belhphage recognises that enomous strain ha$ been placed on our Commissioners, finances by the pandemic, and that they s*ill be seeking lo ensure they make savings and improve efficiencies going ftsrward. During the first part of the Strategic Plan Belhphage is looking in detail al how we improve the efficiency. and therefore the cost. of $eNice delivery. Our aim is also to work wn$¢ruclively wlh Commissioners lo develop where appropriate, new models of service which can reduce overall costs, but without sacrificing quality or safety. The changes in working practices in the last year will be examined lo determine how they might be employed, in whole or In part, in the future lo improve efficiency and reduce costs. For exarnple, in lulure, once common face lo face meetings wll be examined lo ensure that ￿al value is being obtained by the time and expense of travelling. Two projects aimed al examining the benefits of frjrther use of Assistive Technology have commenced during the year, and this is likely to be an area of continuing interest in the hjture. In setb'ng objectives and planning for activities. the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, induding the guidance 'Public benefit.. running a charity IPB21'. Page 5 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Oblo¢￿¥•$ and actlvltl•$ l¢ontlnu•d) b. Strategies and activities for achieving objectives Our primary activities are to support people disabilities to athieve their potential through the direct provision of supported living services. registered care homes. community inclusion, and day opportunities. As at 31st March 2021, we were delivering c7,806 120.. 8.2461 hours per week ol support to 163 120.. 1671 people in Shropshire, Telford, Walsall, Wolverhampton and Birniingham, 90120.. 941 of whom live in our small care homes or their own home wlh us as the main support provider I'sUPPOrted living") whilst the other 73120.. 731 attend our day opportunity services. In March 2019 we SU￿e$S￿lIY tendered for. and later transferred, the Shrtspshire Shared Lives scheme into Bethphage. 70120.. 39+￿Spite] people leaming disabilities, autism and mental health, live with 68 120.. 621 pemanent or respite Shared Lives carers. The s¢heme provides valuable respite breaks for families and pemianent Shared Lives carers and enables people to live and be involved in their local communrties. Belhphage's 2020 - 2024 strategic plan sets out the Chanws Key Strategies and Activities, and our Aims and Objectives of.. Maintaining a strategic relationship with Commissioners Efficiency Improvement Improved Management Processes and Infomwtion Growth Improved Service Delivery c. Publlc 8ènèfit We are confident our objectives and acts'vitses are beneficial to the people we support and of benefit to the public in general. Our vision is of Inclusive Communities where all people have the opportunity lo live the life they Choose. We achieve this through our direct service delivery and through our support and contributions lo the development of learning disability seNi¢es in the UK. We also promote the integration of people with leaming disabiliti'es into universal community services such as having equal access lo heatth care, education, employment, Sport. and ￿lSure activities. "We would like to thank all the support staff who have never missed taking M shopping right thrniigh the panrfle.mir. Wp. have heen .En very grateful for this wonderful support and cannot prai5C thcni enough for their knndnc55 and patience. Very well done-. Parent - 2020 Page 6 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Oblo¢￿¥•$ and actlvltl•$ Icontlnu•d) d. Service Quality A fundamental part ol Bethphage's approach is to continually strive to improve the quality of the services which we deliver and achieve better outcomes for the people we support (who are some of the most vulnerable in society). As well as statutory CQC inspects'ons of both of our Registered Homes and four registered locations, from where we operate community services, Belhphage has a long-eslablished internal quality audit system in place for all service5. Each service Is assessed against a range of quality and performance measure5 by the Quality Manager and a￿a$ of improvement idenlffied and reported on to the area manager. service manager and staff, the Executive Management Team IEMTI and the Board. During the year the qualty system has relied on online interviews with managers. desktop reviews of reporting and systems, Surveys gf service users. their families, and staff. Added to this, regular reporting from ihe Positive Behaviour Support Team and close monitoring of compliments and investigation of complaints. concems and suggestions. has provided the Charity additional layers of performante monitoring. SUR VEY QUOTES ABOUT THEIR SUPPOR T: -staff always be there for me. With my appointn)ents my health when I need the "nice people-, "they care about my wcllbe.ing help mc out- "good 5taff- -nice and kind . I like the staff-, -supportive and triendly- and "nice and reliable-. "They are fantasD"c with my confidence - am very happy with my support-. "I get on wcll with thcm. They hclp mc livc in y home. They are kind-. "Funny. understanding. want the best for ie- SurveLof People We Su port . 2020 In addition. Belhphage operates an independent annual review ol quality for each individual service, Iwilh the involvement and consent of the people who use our services). to ensure that the voice of the people we support is heard al the highest levels of the Charity. The annual audit is a thorough and comprehensive review of the service provided at ea¢h location, the findings of which a￿ reported to the Charity's board and EMT. evidencing culture and progress. Feedback from those we support and their families plays an integral role in getb'ng beneath the surface of service delivery, ensuring intemal views are accurate reflects"on5. Ongoing relevant and focussed stsff training and development is a key part of ensuring that we have the resources available to deliver high quality seNices and to recognise when change or improvement is required. The majority of training has been moved online, with only essential training occurring face to face, and only when pemiitted. Page 7 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Oblo¢￿¥•$ and actlvltl•$ l¢ontlnu•d) In 2018 Bethphage signed up to the STOMP initiative and continues to implernent its principles. STOMP means stopping over medication of people wth a leaming disability. autism or both wlh psychotropic medicines. STOMP Is a national project Involving many different organisalions that are helping lo slop the over use of these medicines. STOMP is about helping people lo stay well and have a good quality of life and ensuring that regular reviews of medicab'on are undertaken for everyone we support. Our investment in Positive Behaviour Support IP8SI supports people with the ongoing management of behaviours of concefn, for which medication would have been historically prescribed, The Quality Manager reports quartedy to the EMT and the Board and provides progress updates on how this Initiative is affecting the wellbeing of the people we support. The Board are pleased lo report further progress in the year. despite the ch3llenges th81 reslriclions have presented lo users of services. An independent advocate said that she is "Very happy with the care and safety provided in the service at thcse Covid 19 tinpes" Independent Advocate - 2020 o. Voluntsorn 8elhphage's greatest asset 1$ ils people and the Trustees, who a￿ all volunteets. would like to thank the Staff and volunteers for their continuous efforts lo ensure that we deliver consislenlly high-quality. personJr servicEs and staff Financial pressures on our Commissioners Additional cost increases lo comply wlh National Minimum Wage regulations, employer's pension contributions. future $leep-in payments. and the uncertainty regarding future funding by Commissioners The limitation of resources available to the local authorities who fund our work which will be exacerbated by the Covid-19 pandemic The challenge of maintaining a sufficiency of high4Juality staff in the current economic climate, and during the Covid-19 pandemic The risk of losing key personnel Economic pressure. Page 15 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Structur•. gov•rnance and manag•m•nt lcontlnu￿￿ g. Remuneration equality The Equality Act 2010 (Gender Pay Gap Infomiationl Regulations 2017 came into force on 6th April 2017. These regulations require employers vAth 250 or more employees to publish statutory calculations every year showing how large the pay gap is betsveen their male and female employees. The requirement applies to Bethphage. The figures musl be calculated using a specrfic reference dale each ye8r, called the 'snapshol dale,. The snapshot date is 5 April for businesses and chanties and the dats musl be published wrthin a year of the snapshot dale. Belhphage published its first gender pay gap report on 4th April 2018 and its latest report on 23rd March 2021. The regulations require employers lo calculate specified informatson and publish the infomialion on the employer's web$rte and on a designated govemmenl websrte at V￿￿.gov.uk}gÈnderpay9ap. The Gender Pay Gap differs from equal pay.. Equal Pay- Belhphage pays the same rates to men and vK*men vlho cary out Ihe same jobs in accordance with the law. The gender pay gap shows the dffterer￿s in average pay for men and women. A number of factors influence thls Including seniority and the number of hours worked. The Gender Pay Results for 5 April 2020.. Based upon the snapshot date. 8ethphage does not have a gender pay gap. Our frmale and male colleagues were paid the same on the snapshot date. Page 16 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Plans for futur• perlods Partnership5. key alliances and regulatory bodies Bethphage is a registered provider wth the CQC. The CQC requirements place a higlFlevel duty of care upon providers to ensure that setvices are delivered against benchmarked standards. We work within the appropriate regulations and legislation and align our internal qualrty processes, policies and procedures wth them. We recognise the importance of strategic and operats.onal partnerships in the communitie5 in which we operate. We have played an active role in ￿leVant local provider forums across Shropshire, Telford. and the Wesl Midlands and in contributing to n*ional iniliats'ves. The people who use our services are our most important stakeholder and this is reflected in a range of initiatives across the organisation including.. User led Quality Assurance through the Q Team Checkers (now independently managed by a local advocacy or9anisalionl Positive Behaviour Support Person Centred Approaches Surveys of the people who use our services, familie5. Staff and managers Annual quality audits lo check and ensure the services we provide continue lo deliver good outcomes for the people we support Management visits and rewews lo check and monitor seryice delivery on a monthly basis Investment in staff development lo $upport $taff through areas of difficulty and to develop them into the best support workers they can be Presentations at the AGM of Directors arKI members. and al our Annual Staff Conference. During the past year the 'in person, elements of these processes have been significanlty reduced or eliminated and, where possible. ￿plaCed by telephone an¢J online meetings. As il becomes safe lo resume in person visits, they wll, where appropriate be re-in$tsted. Mom￿r$hIP We are fortunate to have tsvo organisational members- Mosaic and the Council of Lutheran Churches. Mosaic, the founder member, has played a crucial role in our development. As a leading Service provider in the field of disabilities in the USA, Mosaic has extensive experience and Tesources that we have been able lo call uptsn. Members attend the AGM and somebmes contribule in be￿en meetings as required. We value the engagement of our members and thank them for another year of valued contribution. The extent of the involvement and support of our corporate members has enabled the Charity to attract and relain Trustees of a high calibre. professional expertise and experience necessary to enable the organisation lo develop and grow successfvlly and consbslently. Page 17 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Engaggm•nt wlth •mploy••$ and omploym•nt of th• dlsabled Employees have been consutted on issues of concem to them by means of regular consutialive committee and stsff meetings and have been kept infomed on specrfic matters diredly by management. We carry out exil interviews for all staff leaving the organisation and have adopted a procedure of upward feedback for senior management and the Trustee$. We have implemented and regulady review a number of detailed policies in relats'on to all aspects of personnel matters including.. Equal opportunities policy Volunteers, policy Health & safety policy In accordance with the Charity's equal opportunrties policy, Ihe Charity has knngeslablished fair employment practices in the recruilmenl, selecb"on. ￿tenti0ft an¢J training of disabled staff. Statsment of Trustees. respon$lbllbtle$ The Trustees (who are also the directors of the Charity for ihe purposes of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance wlh applicable law and United Kingdom Accounting Standards Iunrted Kingdom Generally Attepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law the Trustees musl not approve the financial ststements unless they are satisfied that they give a true and fair view of the slate of affairs of the Charity and of rts Incoming resources and application of resources, including Ils income and expenditure, for that period. In preparing these financial stslements, the Trustees are required to.. select suitable accounting policies and then apply them consistently.. observe the methods and principles of the Charities SORP IFRS 1021". make judgments and accountsng estimates that are reasonable and pnjdent., stsle whether applicable UK Accounting Stsndards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial Statements on the going concern basis unless il is inappropriate lo presume that the Charity wll continue in busine88. The Trustees are responsible for keeping adequate accounting records that are suffiaent to show and explain the Charity'5 transactions and disclose wth reasonable accuracy at any time the financial p0511ion of the Chanly and enable them lo ensu￿ that the financial slalemenls Comply vrth the Companies Act 2006. They are also sponsible for safeguarding the assets of the Charrty an¢J hence lor taking ￿asonable steps for the prevention and detection of ftaud and other irregularibes. Disclosure of inforniatlon to audito Each of the persons who are Trustees at the time when this Trustees. Report is approved has confirmed that.. so far as that Trustee is aware. there is no relevant audit irrformation of vknich the Charitys auditors are unaware, and that Trustee has taken all the steps Ihat ought to have been tsken as a Trustee in order to be aware of any relevant audrt information and to estsbli5h that the Charrtls auditors are aware of that infomalion. Page 18 BETHPHAGE IA Company Limited by Guarantse) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 klARCH 2021 Audltors The auditors, WR Partners, have indicated their willingness lo continue in office. The designated Tru51ees will propose a motion reappointing the auditors al a meebng of the Members. Approved by order of the members of the board of Trustees arKI signed on their behalf by.. Dargk Lum Chair of Trustees Dale.. 21 September 2021 Page 19 BETHPHAGE IA Company Limited by Guarantse) INDEPENDENT AUOITORS. REPORT TO THE MEMBERS OF BETHPHAGE Oplnlon We have audited the financial ststements of Bethphage (the 'charitable company'l for the year ended 31 March 2021 which comprise the Slalemenl of Financial Activities. the Balance Sheet, the Statement of Cash Flows and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their p￿paratIOn is applicable law and United lfjngdom Accounting Standards. including Finanaal Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounts'ng Practice). In our opinion the financial stslements.. give a true and fair view of the slate of the charitable eompany's affairs as al 31 March 2021 and of ils incoming re$our¢e$ and appli￿110￿ of resources. induding its In￿Me and expenditure for the year then ended., have been properfy prepared in accordance vAlh United Kingdom Generally Accepted Accounb'ng Practice.. and have been prepared in accordance with the requirements of the Charitses Act 2011. Bas18 for op5nlon We conducted our audit in accordance wth Inlemalional Standards on Audiling IUKI IISAS IUKII and applicable law. Our respon$ibilitie$ under those Standards are fvrther de￿ritsed in the Auditors, re$pon$ibilitie$ for the audit of the financial statements section of our report. We are independent of the charrtable company in accordance with the ethical requirements that are relevant to our audrt ol the financial statements in the United Kingdom, including the Finanual Reporting Council's Ethical Stsndard. and we have fulfilled our other ethical responsibilities in accordance wlh these requirements. We believe that the audit evidence Yo have obtained 18 sufficient and appropriate to provide a basis for our opinion. Conclusions rolating to going c¢)ncorn We have nothing to report in respect of the following matters in relation to which the ISAS IUKI require us lo report to you where.. the Trustees, use of the going ￿nCern ba$1$ of a￿Untyn9 in the preparation of the financial ststements 1$ not appropriate., or the Trustees have not disdosed in the financial slatemenls any identsfied material uncertainties that may cast Significant doubt aboLrt the charitable company's ability lo continue lo adopt the going concern basis of a¢¢ounling for a period of at least twefve months from the date vthen the financial statements are authorised for issue. Page 20 BETHPHAGE IA Company Limited by Guarantse) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BETHPHAGE ICONTINUEDI Other Infomiatlon The Trustees are responsible for the other infomiation. The other information comprises the information included in the Annual Report, other than the financial stslements and our Audrtots. Report theretsn. Our opinion on the financial statements does not cover the other infomiation and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stslements. our Tesponsibility is lo read the other information and, In doing so, consider whether the other infom)ation is materially inconsistent wth the financial statements or our knowledge obtained in the audit or othermse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, ￿ are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a malenal mi35talement of this other information, WÈ arè required to report that fact. We have nothing to report in this regard. Mattors on vthlch wo aro roqulred to report by exceptlon We have nothing to report in respect of the following matters vA)ere the Charities (Accounts and Reports) Regulations 2008 requires us lo report to you if. In ¢)ur opinion.. the information given in Ihe Trustees. Re￿1 is inconsistent in any material respect with the financial stslements.. or sufficient accounting records have not been kept.. or the financial slatemenls are not in ag￿ement wlh the accounting records and retums.. or we have not received all the information and explanations we require for our audit. R•$ponsibilities of trusts A5 explained more fully in the Trustees. Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purpose5 of company lawl are responsible for the preparabon of the financial slalemenls and for being satisfied that they give a true and fair wew. and for such internal control as the Trustees delemiine is necessary lo enable the preparation of financial stslements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the Trustees a￿ ￿sponsible for assessing the charitable company's ability to continue as a going Concern. disclosing. as applicable. matters ￿lated lo going concem and using the going Concern basis of accounting unless the Trustees erther intend to liquidate the ¢haritable Company or to cease operations, or have no realistic altemative bLrt to do so. Page 21 BETHPHAGE IA Company Limited by Guarantse) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BETHPHAGE ICONTINUEDI Audllors. re$pon$lbllltl•s for tho audlt of th• finan¢lal $latsm¢nts We have been appointed as auditor under secb.on 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or hawng effect the￿under. Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. vthether due to fraud or error, and to issue an Auditors. Report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audrt conducted In accordance with ISAS IUKI ￿11 atways dele¢t a material misstslement when rt exists. Misslalemenls can arise from fraud or error and are considefed material rf, individualty or in the aggregate. they could reasonably be expected lo influen¢e Ihe e￿noMiC decisions of users taken on the basis of the$e financial $tslemenls. Irregularities, including fraud, are instances of non•compliance law5 and regulations. We design procedures in line wlh our responsibilities. outlined above. lo detect malenal misslalemenls In respect of irregularities, including fraud. The extent lo vthich our procedures are capable of delecling irregularities. including fraud is detailed below., We reviewed the susceptibility of the Charity's financial statements to material mi55tatement and identified the principal risks, implementing a Series of testing procedures lo provide u5 With sufficient comfort 10 155ue our opinion. • We reviewed the Charty's regulatory enwronment to ensure we could conclude thal it had acted in accordance th the framevK*rk relevant lo Ihe Charity and it$ environment and identsfy any in$tsnce$ of nonrfompliance. We also asse55ed the Charity's internal control procedures to ensure we could appropriately scrub'ni5e these controls and estsblish whether our understsnding of the control environment was sufficient to supplement our additional lesling proce (57.500? 2, 125,967 Rostrlctod funds Reslricled Funds- all funds 14J.977 5.976 (6.309? 14,524 Totsl of funds 7.945,064 T.758, T38 (7.505,871) (57,500) 2, 140,497 17. Analys1$ of net asgets bet%s*en lunds Analysls of net assets ￿tI￿on funds- current year Unrestricted Restricted nds funds 2021 2021 Total funds 2021 Tangible fixed assets Current assets Creditors due within one year 754,354 4,204,787 12.109.914> 754.354 4,256.701 12,109,914 51,914 Totsl 2,849,227 51,914 2,901.141 Page 41 BETHPHAGE IA Company Limited by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 17. Analysis of net assets between funds (continued) Analys1$ of n•t assets bètwn funds- prlor year Unrestricted funds 2020 Restricted funds 2020 Total funds 2020 Tangible fixed a$sel$ Current assets Creditors due wrthin one year 822,175 3,257,096 11.953.305) 822. 175 3,271,620 (7,953.305? 14,524 Total 2,125,966 14,524 2, 140,490 18. R•conclllatlon of nèt mov•fflènt In funds to not cash flow from opèrntlng actlvltlas 2021 2020 Nel income for the year {as per Ststemenl of Financial Activth"esl 760.650 252,92T AdJustm8nts for: Write off of irrecoverable VAT on propety purchase Dep￿cia￿'0n Charges Dividends. interests and rents from investments Decreasellincreasel in debtors Increase in cred((ors Fixed asset impaimient (57,500) 52,879 (6.934) (133, 762) 42,964 52,996 14,5621 444,898 156.610 50.000 Not cash provided by operating activities 1,460,592 750,574 19. Analysis of ¢a$h and ¢ash equivalents 2021 2020 Cash in hand 3,545.886 2, 115,90T Total cash and cash equivalents 3,545,886 2, 115,907 Page 42 BETHPHAGE IA Company Limited by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 20. Analysis of changes in net debt At 1 April 2020 Cash flov At 31 March 2021 Cash al bank and in hand 2,115,907 1,429.979 3,545.886 2,115.907 1,429.979 3,545.886 21. PensSon ¢ommltm•nts The Charity operates a defined conlribution pension Scheme. The assets of the scheme are held separately from those of the Chanty and in an independently administered fvnd. The pension cost charge represents contributions payable by the Charity to the fund and amounted lo £172,06312020.. £171,051). Contributions tolalling £63.98712020.. £60,407) were payable lo the fvnd al the balance sheet dale. 22. Op8ratlng lea8• c