**REGISTERED COMPANY NUMBER: 03054740 (England and Wales) REGISTERED CHARITY NUMBER: 1046402** 

## **Report of the Trustees and** 

## **Financial Statements** 

**for the Year Ended 31 August 2021** 

**for** 

**Tameside Link** 



**Tameside Link** 

## **Contents of the Financial Statements for the Year Ended 31 August 2021** 

||**Page**|
|---|---|
|**Report of the trustees**|1 to 5|
|**Report of the independent auditors**|6 to 9|
|**Statement of financial activities**|10|
|**Balance sheet**|11 to 12|
|**Notes to the financial statements**|13 to 19|





**Tameside Link (Registered number: 03054740)** 

## **Report of the Trustees for the Year Ended 31 August 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **Objectives and activities** 

## **Objectives and aims** 

The Company's aim is to provide a high quality person-centred supported living service that is individualised, flexible and tailored to meet the needs of people with learning disability and their carers within the Tameside area, where the aim is to maximise opportunities for social inclusion, allow individuals to express their life chosen level of independence. 

We aim to foster an atmosphere of care and support which both enables and encourages those we support to live as full, interesting and independent lifestyle as possible with the scope and duration of our service provision being kept to a minimum, in line with the agreed plan of care. 

The objectives are: 

- To build services around individuals 

· To consult and involve these individuals at all times 

· To act as an enabling organisation in partnership with families, friends,advocates,statutory and non-statutory bodies. 

· To promote the dignity of individuals and be supportive in enabling individuals to exercise choice and rights 

· To challenge discrimination and uphold the rights and civil liberties of each person supported 

· To provide a safe environment whereby peoples development may flourish 

· Ensure that activities (education, housekeeping, leisure and work) are shared with others in the local community and that the resources and support of the community are enlisted 

· Employ staff that respect and value the people they support and who have skills to support individuals sensitively 

· Support staff by providing regular training and ensuring rigorous and comprehensive policies and procedures are in place 

## **Public benefit** 

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. 

Page 1 



**Tameside Link (Registered number: 03054740)** 

## **Report of the Trustees for the Year Ended 31 August 2021** 

## **Achievement and performance** 

## **Charitable activities to deliver public benefit** 

The principle activity in which Tameside Link is involved in is the supply of support workers to individuals in their own homes. The services provided are for adults with learning difficulties who live in the Tameside area where the prime focus is the provision of support to enable them to continue living as independently a life as possible. The support provided by Tameside Link is undertaken to further our charitable purposes for the public benefit. 

Personal care includes assistance with: 

- Washing or bathing 

- Oral care 

- Dressing and undressing 

- Personal hygiene 

- Medication 

Practical tasks include: 

- Assisting with shopping 

- Budgeting and financial matters 

- Help with menu planning and preparation 

- Help with domestic tasks and laundry 

- Help to participate in leisure and social activities both in the local area and wider area if so desired 

- Help in maintaining existing work or day centre placements 

- Support individuals to maintain their religious and cultural beliefs 

## **Internal and external factors** 

At our monthly meetings, the trustees receive reports on all our clients. We continue to train our staff to various NVQ levels with the aim to improve the quality of the service we provide. 

## **Financial review** 

## **Investment policy and objectives** 

The trustees investment powers are governed by the Memorandum and Articles of Association. The policy is to maintain income whilst preserving the value of investments. 

## **Reserves policy** 

The trustees have formulated a policy to ensure that the unrestricted funds are at a level which equates to approximately three months unrestricted expenditure. This will provide sufficient funds to cover ongoing costs and respond to emergencies which arise from time to time. During the current year, the reserves are below the required levels and the Trustees are monitoring the position on an ongoing basis. 

## **Going concern** 

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. 

## **Future plans** 

Future developments are restricted due to financial constraints and the trustees have agreed to focus on the day to day activities until they are in a less restricted financial position. This will then enable them to review and address future developments. 

Page 2 



**Tameside Link (Registered number: 03054740)** 

## **Report of the Trustees for the Year Ended 31 August 2021** 

## **Structure, governance and management** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

The company was incorporated in 1995 and is constituted by its Memorandum and Articles of Association. 

## **Recruitment and appointment of new trustees** 

The directors of the company are also charity trustees for the purpose of the charity law and are also known as Executive Committee Members. The Executive Committee Members are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. 

## **Organisational structure** 

The company is governed by its Trustees who meet on a monthly basis. It is the responsibility of the Trustees to formulate the strategy and policies for the company, including entering into arrangements with Tameside Metropolitan Borough Council and housing associations to provide supported accommodation for the clients concerned. 

## **Induction and training of new trustees** 

The trustees are already familiar with work and needs of the charity. However the charity encourages additional training via a local voluntary support organisation, T3SC. 

## **Wider network** 

Tameside Link works in partnership with various external organisations including Tameside Metropolitan Borough Council, St. Vincent's Housing Association, Irwell Valley Housing Association, Symphony Housing Association and Advance Housing Association. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## **Reference and administrative details** 

## **Registered Company number** 

03054740 (England and Wales) 

## **Registered Charity number** 

1046402 

## **Registered office** 

76 Manchester Road Denton Manchester M34 3PS 

Page 3 



## **Tameside Link (Registered number: 03054740)** 

## **Report of the Trustees for the Year Ended 31 August 2021** 

**Principal address** Suite 12 St Michaels Court Ashton Under Lyne Lancashire OL6 6XN 

## **Trustees** 

C M Etchells Director A Megyery Lecturer Mrs M B Lux Director (resigned 31.5.22) 

## **Senior Statutory Auditor** 

Nicola Joyce 

## **Auditors** 

Warr & Co Limited Chartered Accountants & Statutory Auditors Mynshull House 78 Churchgate Stockport SK1 1YJ 

## **Chief Executive Officer** 

C Etchells 

## **Statement of trustees' responsibilities** 

The trustees (who are also the directors of Tameside Link for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Page 4 



## **Tameside Link (Registered number: 03054740)** 

## **Report of the Trustees for the Year Ended 31 August 2021** 

## **Statement as to disclosure of information to auditors** 

So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information. 

We, the trustees of the charitable company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that: 

- there is no relevant audit information of which the company's auditors are unaware; and 

- we have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. 

## **Auditors** 

The auditors, Warr & Co Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

Approved by order of the board of trustees on 21 September 2022 and signed on its behalf by: 

C M Etchells - Trustee 

Page 5 



**Report of the Independent Auditors to the Members of Tameside Link** 

## **Opinion** 

We have audited the financial statements of Tameside Link (the 'charitable company') for the year ended 31 August 2021 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 August 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 

Page 6 



**Report of the Independent Auditors to the Members of Tameside Link** 

## **Opinions on other matters prescribed by the Companies Act 2006** 

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

- the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the trustees has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

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

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

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic report or in preparing the Report of the trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

Page 7 



**Report of the Independent Auditors to the Members of Tameside Link** 

## **Our responsibilities for the audit of the financial statements** 

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

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

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities including fraud and non-compliance with laws and regulations were as follows: 

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit and: 

-the engagement partner ensured that the engagement team collectively had the appropriate competence,capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; -we identified the laws and regulations applicable to the company through discussions with the directors and other management and review of appropriate industry knowledge; 

-we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and 

-identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the Company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by; 

-making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and 

-considering the internal controls in place to mitigate risks of fraud and non- compliance with laws and regulations. 

To address the risk of fraud through management bias and override of controls, we; 

-performed analytical procedures as a risk assessment tool to identify any unusual or unexpected relationships; 

-tested journal entries to identify unusual transactions; and undertook substantive testing on a sample basis; 

-reviewed the application of accounting policies with focus on those with heightened estimation uncertainty. 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to; 

-agreeing financial statement disclosures to underlying supporting documentation; and 

-enquiring of management as to actual and potential litigation and claims. 

Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. 

Page 8 



## **Report of the Independent Auditors to the Members of Tameside Link** 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 

Nicola Joyce (Senior Statutory Auditor) for and on behalf of Warr & Co Limited Chartered Accountants & Statutory Auditors Mynshull House 78 Churchgate Stockport SK1 1YJ 

22 September 2022 

Page 9 



**Tameside Link** 

## **Statement of Financial Activities** 

## **for the Year Ended 31 August 2021** 

|Notes<br>**Income and endowments from**<br>**Charitable activities**<br>Provision of support<br>Investment income<br>3<br>**Total**<br>**Expenditure on**<br>**Charitable activities**<br>5<br>Provision of support<br>Other<br>**Total**<br>**NET INCOME**<br>**Reconciliation of funds**<br>**Total funds brought forward**<br>As previously reported<br>Prior year adjustment<br>10<br>**As restated**<br>**Total funds carried forward**|**31.8.21**<br>**Unrestricted**<br>**fund**<br>**£**<br>**1,087,983**<br>**13**<br>**1,087,996**<br>**987,492**<br>**5,491**<br>**992,983**<br>**95,013**<br>**136,997**<br>**13,160**<br>**150,157**<br>**245,170**|31.8.20<br>Total<br>funds<br>as restated<br>£<br>786,137<br>16|
|---|---|---|
|||786,153|
|||696,116<br>6,588|
|||702,704|
|||83,449<br>66,708<br>-|
|||66,708|
|||150,157|



The notes form part of these financial statements 

Page 10 



**Tameside Link (Registered number: 03054740)** 

## **Balance Sheet** 

## **31 August 2021** 

|||**31.8.21**|31.8.20|
|---|---|---|---|
|||**Unrestricted**|Total|
|||**fund**|funds|
||||as restated|
||Notes|**£**|£|
|**Fixed assets**||||
|Tangible assets|11|**19,719**|20,228|
|**Current assets**||||
|Debtors|12|**132,507**|184,105|
|Cash at bank and in hand||**204,974**|45,490|
|||**337,481**|229,595|
|**Creditors**||||
|Amounts falling due within one year|13|**(112,030)**|(99,666)|
|**Net current assets**||**225,451**|129,929|
|**Total assets less current liabilities**||**245,170**|150,157|
|**NET ASSETS/(LIABILITIES)**||**245,170**|150,157|
|**Funds**|14|||
|Unrestricted funds||**245,170**|150,157|
|**Total funds**||**245,170**|150,157|



The notes form part of these financial statements 

continued... 

Page 11 



## **Tameside Link (Registered number: 03054740)** 

## **Balance Sheet - continued** 

## **31 August 2021** 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 21 September 2022 and were signed on its behalf by: 

C M Etchells - Trustee 

A Megyery - Trustee 

The notes form part of these financial statements 

Page 12 



**Tameside Link** 

## **Notes to the Financial Statements** 

## **for the Year Ended 31 August 2021** 

## **1. Accounting policies** 

## **Basis of preparing the financial statements** 

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

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on  an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Governance costs** 

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practise. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance 

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

continued... 

Page 13 



**Tameside Link** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 August 2021** 

## **1. Accounting policies - continued** 

## **Fund accounting** 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Pension costs and other post-retirement benefits** 

The charitable company contributes to a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **Going concern** 

The trustees have considered the impact of the Covid 19 pandemic in their assessment of the company's financial position. They expect that the company will continue to create positive cash flows for the foreseeable future and are confident that there is a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of the financial statements. Thus, the company has prepared the financial statements on a going concern basis. 

## **2. Critical accounting judgements and key sources of estimation uncertainty** 

In the application of the company's accounting policies, the trustees are required to make judgements, estimates and assumptions about carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Management have used their expectation of the estimated useful lives of each category of assets in order to ensure the appropriate provision is made for depreciation. Details of the estimated useful lives are noted in the accounting policies and the depreciation provision is stated in note 11. 

continued... 

Page 14 



**Tameside Link** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 August 2021** 

|**3.**<br>**Investment income**<br>Deposit account interest<br>**4.**<br>**Income from charitable activities**<br>Activity<br>Individual service contracts<br>Provision of support<br>Direct payment<br>Provision of support<br>Other income<br>Provision of support<br>**5.**<br>**Charitable activities costs**<br>Provision of support<br>**6.**<br>**Support costs**<br>Other resources expended<br>Provision of support|Direct<br>Costs<br>£<br>**978,567**<br>Finance<br>£<br>**-**<br>**45**<br>**45**|**31.8.21**<br>**£**<br>**13**<br>**31.8.21**<br>**£**<br>**300,769**<br>**787,082**<br>**132**<br>**1,087,983**<br>Support<br>costs (see<br>note 6)<br>£<br>**8,925**<br>Governance<br>costs<br>£<br>**5,100**<br>**8,880**<br>**13,980**|31.8.20<br>as restated<br>£<br>16<br>31.8.20<br>as restated<br>£<br>289,943<br>496,194<br>-<br>786,137<br>Totals<br>£<br>**987,492**<br>Totals<br>£<br>**5,100**<br>**8,925**<br>**14,025**|31.8.20<br>as restated<br>£<br>16<br>31.8.20<br>as restated<br>£<br>289,943<br>496,194<br>-<br>786,137<br>Totals<br>£<br>**987,492**<br>Totals<br>£<br>**5,100**<br>**8,925**<br>**14,025**|
|---|---|---|---|---|
||||||
||||||
||||||



Page 15 

continued... 



**Tameside Link** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 August 2021** 

## **7. Net income/(expenditure)** 

Net income/(expenditure) is stated after charging/(crediting): 

||**31.8.21**|31.8.20|
|---|---|---|
|||as restated|
||**£**|£|
|Audit-related assurance services|**7,200**|1,440|
|Depreciation - owned assets|**5,400**|6,128|
|**Trustees' remuneration and benefits**|||
||**31.8.21**|31.8.20|
|||as restated|
||**£**|£|
|Trustees' salaries|**65,429**|65,429|
|Trustees' social security|**7,809**|7,816|
||**73,238**|73,245|



## **8. Trustees' remuneration and benefits** 

One of the trustees received remuneration from employment with the charity. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020. 

## **9. Staff costs** 

|Wages and salaries<br>Social security costs<br>Other pension costs|**31.8.21**<br>31.8.20<br>as restated<br>**£**<br>£<br>**854,188**<br>595,201<br>**67,578**<br>44,649<br>**13,655**<br>10,142<br>**935,421**<br>649,992|
|---|---|



Page 16 

continued... 



**Tameside Link** 

## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021** 

## **9. Staff costs - continued** 

The average monthly number of employees during the year was as follows: 

|Management<br>Support staff|**31.8.21**<br>31.8.20<br>as restated<br>**1**<br>1<br>**40**<br>28<br>**41**<br>29|
|---|---|



The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 

|||**31.8.21**|31.8.20|
|---|---|---|---|
||||as restated|
|£60,001|- £70,000|**1**|1|



## **10. Prior year adjustment** 

A prior year adjustment has been made to reflect income of £9,757 and reduce accrued expenses by £3,403 in respect of the year ending 31 August 2020. This has resulted in an increase in net income and unrestricted funds at 31 August 2020. 

## **11. Tangible fixed assets** 

|**Cost**<br>At 1 September 2020<br>Additions<br>At 31 August 2021<br>**Depreciation**<br>At 1 September 2020<br>Charge for year<br>At 31 August 2021<br>**Net book value**<br>At 31 August 2021<br>At 31 August 2020|Fixtures<br>and<br>fittings<br>£<br>**10,863**<br>**4,891**<br>**15,754**<br>**6,945**<br>**1,322**<br>**8,267**<br>**7,487**<br>3,918|Motor<br>vehicles<br>£<br>**28,995**<br>**-**<br>**28,995**<br>**12,685**<br>**4,078**<br>**16,763**<br>**12,232**<br>16,310|Totals<br>£<br>**39,858**<br>**4,891**|
|---|---|---|---|
||||**44,749**|
||||**19,630**<br>**5,400**|
||||**25,030**|
||||**19,719**|
||||20,228|



continued... 

Page 17 



**Tameside Link** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 August 2021** 

|**12.**<br>**Debtors: amounts falling due within one year**<br>Other debtors<br>Prepayments and accrued income<br>**13.**<br>**Creditors: amounts falling due within one year**<br>Social security and other taxes<br>Other creditors<br>Accrued expenses<br>**14.**<br>**Movement in funds**<br>At 1.9.20<br>£<br>**Unrestricted funds**<br>General fund<br>**136,997**<br>**TOTAL FUNDS**<br>**136,997**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Prior<br>year<br>adjustment<br>£<br>**13,160**<br>**13,160**<br> <br>Incoming<br>resources<br>£<br>**1,087,996**<br>**1,087,996**||**31.8.21**<br>**£**<br>**750**<br>**131,757**<br>**132,507**<br>**31.8.21**<br>**£**<br>**36,522**<br>**11,978**<br>**63,530**<br>**112,030**<br>Net<br>movement<br>in funds<br>£<br>**95,013**<br>**95,013**<br>Resources<br>expended<br>£<br>**(992,983)**<br>**(992,983)**|31.8.20<br>as restated<br>£<br>540<br>183,565<br>184,105<br>31.8.20<br>as restated<br>£<br>35,057<br>16,690<br>47,919<br>99,666<br>At<br>31.8.21<br>£<br>**245,170**<br>**245,170**<br>Movement<br>in funds<br>£<br>**95,013**<br>**95,013**|
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continued... 

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**Tameside Link** 

## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021** 

## **14. Movement in funds - continued** 

## **Comparatives for movement in funds** 

|At 1.9.19<br>£<br>**Unrestricted funds**<br>General fund<br>66,708<br>**TOTAL FUNDS**<br>66,708<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>786,153<br>**TOTAL FUNDS**<br>786,153|Net<br>movement<br>At<br>in funds<br>31.8.20<br>£<br>£<br>83,449<br>150,157<br>83,449<br>150,157<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(702,704)<br>83,449<br>(702,704)<br>83,449|
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## **15. Related party disclosures** 

With the exception of trustees remuneration and expenses no other related party transactions were reported for the year ended 31 August 2021. 

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