2021-03-31-accounts

Charity registration number: 1052219

Assistance Support & Self-Help In Surviving Trauma

ASSIST

Annual Report and Financial Statements for the Year Ended 31 March 2021

Assistance Support & Self-Help In Surviving Trauma

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Contents

Reference and Administrative Details	1
Trustees' Report	2 to 7
Statement of Trustees' Responsibilities	8
Independent Examiner's Report	9
Statement of Financial Activities	10
Balance Sheet	11
Cash Flow Statement	12
Notes to the Financial Statements	13 to 20

Assistance Support & Self-Help In Surviving Trauma

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Reference and Administrative Details

Trustees Dr Thomas Goodfellow Dr Richard Wellings Kristian Shaw David Pontin Mike Hutton Catherine Barnett Charity Registration Number 1052219 Independent Examiner KDM Accountants Ltd 38 Mapperley Drive Northampton NN3 9UF

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Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.

People all over the world will look back on the year of covid in different ways, depending on the way it affected their lives and responsibilities. In April 2020 the pandemic had only just begun, and none of us had the slightest idea how long it was going to last, but as lockdown was announced we were very aware that it could have a major effect on ASSIST and the way we delivered our services.

For our therapy clients, particularly the adults, the way forward was clearly prescribed for us. Clients were not allowed to leave their homes, and neither were their therapists, so it was obvious that we would need to resort to some form of virtual communication, be that using audio or visual devices. In fact, what transpired was that clients were extremely grateful that their therapists would do all they could to continue to support them, and rather than needing to find time for therapy sessions they looked up to the interruption to their long days. Whether we made telephone calls or used one of the many available ways of visual calling we left entirely up to the client, and this too was very much appreciated and worked well. As spring moved into summer, gradually meeting face to face became more possible, but we found that many people preferred and felt safer continuing to engage virtually, and certainly therapists did not miss the many hours they had previously spent behind the wheel.

It would be wrong, however, to suggest that for ASSIST the pandemic presented no issues. While we continued to successfully support existing clients by virtual means, this was much more difficult in cases where there was no pre-existing relationship. Virtual engagement between strangers is much harder, and numbers of new clients did drop considerably. Referrals too dropped back quite a lot, because the referrers themselves were not making contact with as many needy people as previously. Another significant issue was home schooling. Whether the client or the therapist (or sometimes both) had children at home, this meant that fitting in sessions became much more difficult. As a result, our outreach clients have been much less busy this year.

The Guiding Young Minds service has been another matter entirely. Given that young people spend so many hours behind a computer screen, it might seem that virtual communication would come much more naturally with these clients, but not so. Our mentors found it almost impossible to engage young people in discussing difficult matters when not actually in the room with them. In addition, while most of the country was staying at home, troubled young people most certainly were not. When members of our team tried to contact the youngsters, their parents would simply say “they’ve gone out” and that was that. Meanwhile out on the streets and in the parks, which were empty of adults, gang recruitment and fights continued apace.

Two things happened to address this very concerning situation. Firstly, by late April both the YEF and the local police contacted us to ask if we could put together some sort of social media programme to engage youngsters. The YEF even supplied further funding to help set this up by enabling us to purchase electronic equipment. Our resourceful team were soon on the job, and within a week the GYM virtual outreach service was born. This was a very comprehensive programme of podcasts, discussions, guest speakers and competitions, run every day and quickly attracting very large audiences with hundreds, on some occasions thousands of young people tuning in. Interestingly our service was now no longer being delivered in just Northamptonshire and Coventry but across the West Midlands, to Birmingham, Wolverhampton and beyond.

The second thing didn’t happen quite so quickly, but by June the Home Office had picked up on the issue of gangs of young people out on the streets despite lockdown. The picture was much the same in every area – the police would chase groups of youths who would run away amid much hilarity and regroup in a pre-arranged place, until the police found them and gave chase again. It provided the young people with much amusement, the police not so much. It was at this point that ASSIST received a letter from the Home Office, informing us that we were considered an ‘essential service’ and that as such we could continue our outreach work.

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Trustees' Report

Our team didn’t need telling twice. Within a matter of days, the ASSIST youth bus was out on the streets again, organising football and other sports for large groups of young people, while encouraging them to wear masks and to observe ‘social distancing’.

At the same time as recommencing our outreach service, our one-to-one mentoring service was able to start again, albeit in people gardens or in the park. The young people were totally delighted to see their mentors again, often greeting them with hugs. Parents too were really welcoming, as shown by their setting chairs out in the garden (two metres apart!) along with a table and refreshments.

The final aspect of our work which the pandemic had halted was our school’s work. Interestingly, as the new system became established with vulnerable young people and those from troubled families still able to attend school, it became clear that most of our young clients came into this category. Before long we found that our teams were able to attend schools once more, not initially to address large groups but certainly to meet with individuals. Not only were our mentors allowed in, but they were welcomed, as teachers appreciated their help with the troubled youth, and more positive school/GYM partnerships developed as a result of the pandemic.

By late summer, when we were called to a meeting with the YEF to discuss how the pandemic had affected our service, we were able to tell them that we were pretty much back to normal.

We can therefore look back on 2020/21 as a positive year. There were difficulties of course. The year was stressful in so many ways, and much fear was evoked. One of our difficulties was the loss of two valued members of staff. For some GYM staff the ability to carry on working normally rather than virtually within the safety of their homes was not totally desirable, and two chose to transfer to jobs where they were able to be more risk averse. However, we were able to recruit to fill the vacancies, welcoming Callum, and Deanne to the team as new mentors, and both have already started to make an outstanding contribution to the work of Guiding Young Minds.

As we reach the end of the year, we are aware that much has been accomplished and many lives changed. We have heard this from both individuals and families, as well as from schools and other professionals, and this feedback encourages us to continue the valuable service we are delivering. The following are examples:

From a young client:

“I'm grateful for the work you done with me and coming to visit me at school a lot of the time, I think you've changed me as a person and sent me down the right path when my life wasn't really going right. I feel like I could really talk to you about anything and you wouldn't sit there and judge me. Thank you for your help”

And from her mother:

“I am very grateful for all the work you have done with S. I feel up until you were part of her life and had input into her behaviours she was going down the wrong path. I think she knew that you understood her better than we could. I can never thank you enough. She is doing great now and has turned her life into a different path. Thank you again for all your help.”

From a Social Worker:

“Both mum and the School have noticed the positive changes in his behaviour since you have been working with him. Your work has had a positive impact on him and mum reports that he is now communicating more with her which is brilliant.”

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Trustees' Report

From a school Headteacher:

“The fact they were able to challenge misconceptions that young people had/have in such a powerful way was amazing.”

From Other Schools:

“The impact that it has had on both has been considerable already, not just in raising awareness but also in giving people strategies to keep themselves safe! Amazing job!!!”

“Kings Heath children learnt so much from you and have gained a deeper understanding of anti-social behaviour and how to make the right choices to achieve in life.

You are inspirational to the staff and the children, and you have aspired the children to be the best that they can possible be.

We have a year 6 boy that was on the cusp of joining a gang as he thought it was the only way. After your session and assembly, he was so in awe of you he has turned a corner and is now talking about the future and what he can achieve.

I cannot say thank you enough for your positive impact on the children and staff. Any school that you attend is lucky to have you.”

From the Community Nursing Team

“Thank you so much for training us today in your speciality area. The real-life experience that you shared with us from your personal and professional involvement with gangs and how they operate was so valuable. I feel honoured to have listened to you this afternoon. I love how you explained to us to not open up a child and not help them close as-well, with either our care or the care of another person.”

“I also loved how you shared how you always let a child know they are unique, special, chosen and valuable with gifts to share which will allow them to follow their own dreams instead of being involved in crime, drug use and gang culture. I have made note of all the contact information you have shared and will share it with our team in Weston Favell.”

From a School Nurse

“I learned a lot today and this can only improve my practise as a school nurse. You have so much knowledge and experience but what really struck me was your professional empathy and heart for the children and young people and families – which is the most important thing!”

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Trustees' Report

The trustees present their report with the financial statements of the charity for the year ended 31 March 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 for Smaller Entities (the FRSSE) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are to relieve persons affected by Post Traumatic Stress Disorder (P.T.S.D) in any way charitable in law and also to relieve members of the sufferer's families and carers who may be secondary victims of the disorder according to NICE guidelines.

A further object is to advance the education of the Public in P.T.S.D and to offer training and learning opportunities where appropriate.

P.T.S.D is defined as an illness or disorder that is triggered by an emotionally distressing event which is outside the range of normal human experience, e.g. Terrorist Incidents; Natural Disasters; Traffic Incidents; Fires; Attacks; Sexual Violence; Rape; Domestic Abuse; Traumatic Bereavement: and Complicated Grief.

The Trustees have due regard to the guidance published by the Charity Commission on Public Benefit.

The Trustees consider that the Charity aims are to provide specialist trauma therapy to the victims of traumatic incidents and also to print and publish information and material on trauma and Post-Traumatic Stress as appropriate. The Charity strives to be an organisation which will development in the light of experience and new knowledge, seeking to contribute to a wider field of interest whilst meeting acceptable and ethical standards. It aims to recognise the complexity of the field in which it works and seek to work in balanced and equal partnership with all who use and provide the service. It aims to work within the terms of its equal opportunity and code of practice policies and value everyone as an individual in their own right and be supportive, realistic and professional in approach and manner.

Significant activities

The charity provides specialist therapists and youth workers trained and qualified to treat victims, witnesses and those affected by psychological after-effects of traumatic experiences. The charity team works throughout England and Wales providing Outreach Therapists in local areas as well as at the ASSIST Rugby base. The charity has become actively involved in treating victims residing or having been affected within the area of Northamptonshire addressing the needs of those who have been affected by Road Harm and children victimised by crime as well as victims of domestic abuse.

Volunteers

The Charity had 16 volunteers during the year.

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Trustees' Report

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity’s service during the year has been largely concentrated on those being referred through: the Youth Endowment Fund; the Victim Support Homicide Team; Northamptonshire Police Crime Commissioner’s Office and the West Midlands Police Crime Commissioner’s Office. 312 new clients started therapy during the year. 147 of these referrals were made on behalf of Children and Young People. These clients had all suffered trauma symptoms as a result of traumatic occurrences, and the Charity provided therapy and support to them in their own homes. So far over 200 have completed treatment and are now better able to cope with their trauma display.

Barbara Goodfellow has been supported during the year by five Trauma Therapists, five Specialist Mentors and 28 (2020: 30) Outreach Therapists.

The above are the non-financial Key performance indicators. The Financial key performance indicators are receiving funding and monitoring expenditure and cash in Bank.

ACHIEVEMENT AND PERFORMANCE

The Charity has worked in partnership with AAFDA (Advocacy After Fatal Domestic Abuse), The Alcohol Advisory Service, Big Local Impact, Bristol Children’s Services, Cambridge Fire and Rescue Service, CIRV (Community Initiative Reducing Violence), the Compound Wellingborough, Coventry and Rugby CCG, Coventry City Council, Cruse, the Daniel Kennell Foundation, FLACSS (Family Liaison and Co-ordination of Support Services), Frank Bruno Foundation, Grenfell Hub, Lisa Lashes School of Music, Lloyds Bank Foundation, The Ministry of Justice, Ministry of Housing and Communities, Murdered Abroad, National Probation Service, Northamptonshire Children’s Trust, Northampton Saints Foundation, SAMM (Support After Murder or Manslaughter), the Sarah Hope Line, Solomon Theatre Company, St Giles Trust, Transport for London, University of Edinburgh, Victim Support, West Midlands Police Crime Commissioner Winston’s Wish, Women’s Aid, The Youth Endowment Fund (Home Office) and the Youth Offending Service. In addition, it has worked with statutory services and government departments.

FINANCIAL REVIEW

Principal funding sources

The principal funders were grants and contracted work with the Youth Endowment Fund, Northamptonshire PCC, West Midlands PCC, Lloyds Bank Foundation and Victim Support.

Reserves policy

The Trustees adhere to a policy of always maintaining sufficient Reserves (total of Unrestricted and Restricted Funds) for three months expenditure.

At the year-end there are unrestricted funds of £76,166 and restricted funds of £111,657. This year the Charity's income exceeded its expenditure by £74,432.

FUTURE PLANS

The charity will continue to deliver its services for the Victim Support Homicide Service, Northamptonshire PCC, the Youth Endowment Fund and the West Midlands Violence Reduction Unit. It is also intending to seek new funding streams and to use the skills and expertise of all its qualified team to help more individuals, families and young people affected by the debilitating effects of psychological trauma.

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Trustees' Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

The Governing Document is dated 21st July 1995.

Recruitment and appointment of new trustees

In selecting individuals for appointment as trustees, the trustees have regard to skills, knowledge and experience needed for the effective administration of the Charity.

Organisational structure

The members of the Board have a diverse range of skills and experience including Clinical experience in working with patients, Medical qualification and understanding of NHS policies and practice, NHS Management experience and expertise, Business Management experience and expertise, Project Management, Management within the Education Sector, work with statutory agencies, work with young people, personal experience of a traumatic occurrence.

Induction and training of new trustees

Trustees must make available to each new trustee on his or her first appointment: a copy of the Deed and any amendments made to it, a copy of the Charity's latest report and statement of accounts. They should emphasis the Responsibilities of the Trustees detailed in the Report.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1052219

Principal address

11 Albert Street Rugby Warwickshire CV21 2RX

Trustees

Dr T Goodfellow Vice-Chair Dr Richard Wellings Chair Kristian Shaw Treasurer David Pontin Mike Hutton - appointed 26 October 2020 Catherine Barnett - appointed 26 October 2020

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Assistance Support & S¢lf_Help In Surviving Trauma ASSIST Siatement of Trustees. Responsibilities Th¢ trusiees are )rsp(￿s1b1e for preparing the tnL4e¢s' rep)rt aNJ financial slaternents in accordance with the Lnited Kingdorn Accounting Sthndards (United lQn8dom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requi￿ tk trusttts to prepare fIna￿la1 ststrments for each finan¢ial y¢ar which 8ive a true and fair view of ihe State of affairs of the chariiy aThl of the incoming resiM]rces and application of Tesourcts of the charity for that period. In prepHring these financial statements. the trus￿$ ar¢ r¢quired to: seled suitable accounting policies and then appl) them con5iStenilv- observ¢ the methods and wÈnciples in ihe Charities SORP. make judgemenis and estimaies th art rea￿￿able and r￿U(￿l. state whether applicable accounting sthndard5 have been follow¢& 5ubjea io any mat¢rial departures disclo%d and explaitjed in th¢ financial ststements; arKI prepare the financial 5taicmenis on the going concern basis un1ts5 it is inappropriate to presume that the charity will continue in business. The irustees are re$r￿)nsIble fi￿ keeping proper a¢¢ounting rectrds that disclose with reasonable accuracy at any lime the financial Fmlsition of the charit> and enable to ensure that the fina￿la1 statements comply with the Charities Act 2011. Ihe applicable Charitie5 (Accounis and RepLYtsI Regulaiion& arhd the provisions of the constitution. The irusiees are a150 rcsponsible for safeuarding the assets of the Charity and hthKe f(r tsking reasonable sieps for the prevention and deteciion of fraud and other i￿egularitIeS. Approved by ih¢ trus*es of ty on 25 January 2022 and signed on its ￿half by: Dr R Wellings Trustee Page 8

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Independent Examiner's Report to the trustees of Assistance Support & Self-Help In Surviving Trauma

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 10 to 20.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Assistance Support & Self-Help In Surviving Trauma you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Assistance Support & Self-Help In Surviving Trauma's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Assistance Support & Self-Help In Surviving Trauma's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of Assistance Support & Self-Help In Surviving Trauma as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

KDM Accountants Ltd 38 Mapperley Drive Northampton NN3 9UF

Date: 25 January 2022

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Statement of Financial Activities for the Year Ended 31 March 2021

Note	Unrestricted Restricted Total Total
	funds funds 2021 2020
	£ £ £ £
Income from:
Charitable activities	23,182 609,493 632,675 672,654
Expenditure on:
Charitable activities	(7,395) (550,848) (558,243) (661,518)
Total expenditure	(7,395) (550,848) (558,243) (661,518)
Net movement in funds	15,787 58,645 74,432 11,136
Reconciliation of funds
Total funds brought forward	60,379 53,012 113,391 102,255
Total funds carried forward	76,166 111,657 187,823 113,391

All of the charity's activities derive from continuing operations during the above two periods.

The statements of financial activities include all gains and losses recognised in the year.

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Assistance Support & Sel(-Help In Surviving Trauma ASSIST Balance Sheet as at 31 March 2021 2021 2020 Nott Fixed as$tts Tangible assets 13.345 16.002 Current asset$ Debtors 24.383 173.158 197,541 105.202 34.208 139.410 Cash at bank and in hand Cr¢ditor$: Amourtts falling due within one year 123.063 42.021 Ne¢ current assets 174.478 97,389 Total 8$S¢ts 1¢$$ ¢urr¢nt liabilities 187.823 113,391 Creditors: Amounts falling due 8fter more than one year Net assets 187,823 113,391 Fuod$ of the ¢h#rity: Incorne funds Restricted funds 76,166 111,657 53,012 60.379 Unrestricted funds Totsl funds 187,823 Th¢ fjnoncial siatements were approved by ihe irusiees. and auihorised f¢x issue on 25 January 2022 and signed on iheir behalf by.. Dr R Wellings Trustee Pagell

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Cash Flow Statement for the Year Ended 31 March 2021

Note	2021 2020
	£ £
Cash flows from operating activities
Net cash (expenditure)/income	74,432 11,136
Adjustments to cash flows from non-cash items
Depreciation	5,290 5,834
	79,722 16,970
Working capital adjustments
Decrease/(increase) in debtors 7	80,819 (14,896)
(Decrease)/increase in creditors 8	(18,958) 24,246
Net cash flows from operating activities	141,583 26,320
Cash flows from investing activities
Purchase of tangible fixed assets 6	(2,633) (1,099)
Net (decrease)/increase in cash and cash equivalents	138,950 25,221
Cash and cash equivalents at 1 April 2020	34,208 8,987
Cash and cash equivalents at 31 March 2021	173,158 34,208
Reconciliation of net cash flow to movement in net funds
(Decrease)/increase in cash	138,950 25,221
Net funds at 1 April 2020	34,208 8,987
Net funds at 31 March 2021	173,158 34,208

All of the cash flows are derived from continuing operations during the above two periods.

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Notes to the Financial Statements for the Year Ended 31 March 2021

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Assistance Support & Self-Help In Surviving Trauma meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

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Notes to the Financial Statements for the Year Ended 31 March 2021

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures and fittings	Straight line over 4 years
Computers	Straight line over 4 years
Motor vehicles	25% reducing balance

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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Notes to the Financial Statements for the Year Ended 31 March 2021

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination befits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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Notes to the Financial Statements for the Year Ended 31 March 2021

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about carrying amounts 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 a ongoing basis. Revision 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.

3 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

4 Staff costs

The aggregate payroll costs were as follows:

	2021	2020
	£	£
Staff costs during the year were:
Wages and salaries	354,078	404,269

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was 15 (2020 – 13).

No employee received emoluments of more than £60,000 during the year.

5 Taxation

The charity is a registered charity and is therefore exempt from taxation.

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Notes to the Financial Statements for the Year Ended 31 March 2021

6 Tangible fixed assets

6 Tangible fixed assets
	Furniture and equipment Motor vehicles Total
	£ £ £
Cost
At 1 April 2020	4,654 45,600 50,254
Additions	2,633 - 2,633
At 31 March 2021	7,287 45,600 52,887
Depreciation
At 1 April 2020	3,080 31,172 34,252
Charge for theyear	1,683 3,607 5,290
At 31 March 2021	4,763 34,779 39,542
Net book value
At 31 March 2021	2,524 10,821 13,345
At 31 March 2020	1,574 14,428 16,002

7 Debtors

7 Debtors
	2021 2020
	£ £
Trade debtors	24,383 98,595
Prepayments	- 6,607
	24,383 105,202

Debtors includes £Nil (2020: £Nil) receivable after more than one year.

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Notes to the Financial Statements for the Year Ended 31 March 2021

8 Creditors: amounts falling due within one year

8 Creditors: amounts falling due within one year
	2021 2020
	£ £
Trade creditors	9,691 20,501
Other taxation and social security	10,772 18,920
Accruals	2,600 2,600
	23,063 42,021
9 Creditors: amounts falling due after one year
	2021 2020
	£ £
Accruals	- -

10 Analysis of net assets between funds

10 Analysis of net assets between funds
	Unrestricted	Restricted
	funds	funds
	General	General	Total funds
	£	£	£
Tangible fixed assets	-	13,345	13,345
Current assets	76,166	121,375	197,541
Current liabilities	-	(23,063)	(23,063)
Creditors over 1year	-	-	-
Total net assets	76,166	111,657	187,823

11 Related party transactions

There were no related party transactions in the year.

12 Charity information

Assistance Support & Self-Help In Surviving Trauma (Assist) is an unincorporated charity governed by its governing document.

The principle address of the charity is 11 Albert Street, Rugby, Warwickshire, CV21 2RX.

The charitable activity is that of providing support and counselling for persons affected by Post Traumatic Stress Disorder.

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Assistance Support & Self-Help In Surviving Trauma

ASSIST

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

	Total Total
	2021 2020
	£ £
Income and Endowments from:
Charitable activities(analysed below)	632,675 672,654
Total income	632,675 672,654
Expenditure on:
Charitable activities(analysed below)	(558,243) (661,518)
Total expenditure	(558,243) (661,518)
Net(expenditure)/income	74,432 11,136
Net movement in funds	74,432 11,136
Reconciliation of funds
Total funds brought forward	113,391 102,255
Total funds carried forward	187,823 113,391

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Assistance Support & Self-Help In Surviving Trauma

ASSIST

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

	Total Total
	2021 2020
	£ £
Donations and legacies
Restricted income	609,493 653,656
Unrestricted income	23,182 18,998
	632,675 672,654
Charitable activities
Wages and salaries	(354,078) (404,269)
Human resources	(2,639) (3,351)
Supervision	(4,155) (7,859)
Training - staff and volunteers	(1,000) (9,835)
Outreach therapists and sessional contracts	(94,031) (129,318)
Travel - staff and volunteer	(22,025) (34,456)
Accountancy fees	(4,944) (3,380)
Rent, electricity and service charges	(26,429) (26,429)
Insurance	(1,166) (1,094)
Telephone, postage and office supplies	(27,770) (16,299)
Computer software and maintenance costs	(7,378) (6,964)
Sundry expenses	(7,338) (12,430)
Depreciation of motor vehicles	(3,607) (4,809)
Depreciation of computer equipment	(1,683) (1,025)
	(558,243) (661,518)
Analysis by funds
Unrestricted funds	(7,395) (10,020)
Restricted funds	(550,848) (651,498)
	(558,243) (661,518)

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