2021-03-31-accounts

CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED

(Company Registration Number: 03175906 (England and Wales)) (Charity Registration Number: 1054107)

ANNUAL REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED CONTENTS YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE INFORMATION	1
TRUSTEES AND CHIEF EXECUTIVE	2
PATRON COMPANIES	3
TRUSTEES’ REPORT	4 - 20
INDEPENDENT AUDITOR'S REPORT	21 - 23
STATEMENT OF FINANCIAL ACTIVITIES	24
BALANCE SHEET	25
STATEMENT OF CASH FLOWS	26
PRINCIPAL ACCOUNTING POLICIES	27 - 29
NOTES TO THE FINANCIAL STATEMENTS	30 - 36

CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2021

Registered office:

Registered office: The Gatehouse 2 Devonhurst Place London W4 4JD Charity registration number: 1054107 Company registration number: 03175906 (England and Wales) Auditor: Buzzacott LLP 130 Wood Street London EC2V 6DL Principal Banker: CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES AND CHIEF EXECUTIVE YEAR ENDED 31 MARCH 2021

Trustees

Alan Brookes Chairman Tony Giddings Deputy Chairman Fiona Duncombe Treasurer Kevin Corbett Francois Morrow Ian Bolster Matthew Pullen John O’Grady Jonathan Turk (resigned 12 May 2020) James Wimpenny (appointed 25 November 2020)

Chief Executive and Company Secretary

Francesca Roberts

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED PATRON COMPANIES YEAR ENDED 31 MARCH 2021

Patron companies

The Patron companies of CRASH partner and support the charity with an agreed annual donation plus, in some cases, donated professional expertise and materials. On occasions, a Patron company may second a staff member to the charity.

ACO Technologies plc AECOM Limited Akzonobel (Dulux Trade) Arcadis Areen Design Argent Group plc Ashtead Group plc (A-Plant) BAM Construct UK Limited Bauder Limited Beale & Company Solicitors British Gypsum Limited Buildbase Limited Cundall Galliford Try plc Gardiner & Theobald Geberit UK Hanson UK Limited Hilti (Great Britain) Limited Imtech Technical Services Limited Knauf London Building Control Lords Builders Merchants Masterson Holdings A J Morrisroe & Sons Limited Reds10 Redsky IT Limited Sto Limited Taylor Wimpey plc VolkerFitzpatrick 8Build

The following patron companies joined during the year:

Crendon Timber Engineering (joined October 2020) Kilnbridge (joined December 2020)

The following patron companies retired during the year:

LAMAbuild (retired April 2020) J Murphy & Sons Limited (retired May 2020) Marshalls (retired February 2021) NewtonStewart Construction (retired March 2021)

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

The Trustees, who are also directors of the charitable company (the charity), present their report and the financial statements for Construction Industry Relief, Assistance and Support for the Homeless and Hospices Limited (“CRASH”) for the year ended 31 March 2021, which have been prepared in accordance with the Companies Act 2006 and 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), and effective from accounting periods commencing 1 January 2015 or later.

PURPOSE AND OBJECTIVES

CRASH is a unique, practical charity supported by the construction and property industry to help homelessness charities and hospices with vital construction projects, to create places that care for people. These construction projects for hospices can include buildings and grounds that offer day services and / or residential care, and for homelessness charities they include emergency night shelters, daycentres, hostels and move on accommodation.

CRASH acts as a conduit between companies and individuals from the construction industry, who donate their professional expertise and construction products, and the homelessness and hospice charities that benefit from their specialised help. CRASH is also a grant awarding charity and makes grants to facilitate the construction projects of homelessness and hospice charities. CRASH is the only charity in the UK providing this kind of specialised and practical construction support to these two sectors.

CRASH was founded by Tony Denison in 1991 and registered as a charity in 1996 with the aim of helping rough sleepers and single homeless people in London. It did this by working with construction and property companies and homelessness agencies in London to identify and convert properties into short-term emergency night shelters. Over the years, CRASH has developed and now helps to improve and refurbish buildings across the UK for a variety of single people who are homeless or at risk of becoming homeless. CRASH only works with homelessness charities that are registered with the Charity Commission and providing services to single homeless people over the age of 18.

In 2015 the Trustees agreed that the charity was sufficiently established to widen its beneficiary base. The Trustees were clear that the service CRASH offered would remain the same, as that is where its expertise lies, but that it would offer this help to an additional sector whose buildings were essential and integral to the help and services that they delivered to vulnerable people. After research and discussion, the Trustees decided that the additional beneficiary sector would be hospice charities in the UK that are registered with the Charity Commission.

The Articles of Association for CRASH were changed accordingly as was the name of the charity to reflect this additional beneficiary group and permission for the change in objects was granted by the Charity Commission in 2015.

The companies that become corporate Patrons of CRASH demonstrate their dedication to social impact and value and the industry’s commitment to helping society and local communities. They help vulnerable people through the provision of professional expertise and materials to improve buildings and create places that are safe, welcoming and inspiring for people, whether they are homeless or suffering from life limiting illnesses. It is the loyalty and generosity of our corporate patron companies that allows CRASH to continue its practical and focussed work to help people when they are at their most vulnerable, and we are very grateful for their loyal and generous support.

ACTIVITIES

Support and assistance

Many Patrons, in addition to their annual donation, donate the time of their professional staff and/or donate construction products which directly help homelessness and hospice charities and CRASH. These Gifts-In-Kind are the principal source of support that CRASH provides to homelessness and hospice charities.

Once again during the year CRASH was able to help a small number of charities to fully understand the potential consequences of purchasing buildings or signing new leases. CRASH found charities often did not understand the full ramifications of what they would be taking on. In some cases, they had surveyors’ reports but did not understand what was in them. The visit of construction professionals organised by CRASH, and the follow up report written for the charities, gave Trustees and senior management the information they needed to make informed decisions. While the reported Gift in Kind value for this kind of help is relatively small, the value of it when it helps a charity to avoid taking on a building that will require expensive renovation that could be crippling to the organisation, is massive. This is a small but important part of the help that CRASH can offer.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

Grants to Projects

In the year to date £204,910 was pledged to 15 projects as restricted and unrestricted grants. The value of professional expertise and materials that have been provided free of charge is reflected in our Gift-In-Kind values.

Gifts-In-Kind provided to projects

Gifts-In-Kind provided to projects	2015/16	2016/17	2017/18	2018/19	2019/20	2020/21
Professional Expertise	159,466	246,207	155,871	355,241	488,781	134,749
Construction Products FOC	82,380	112,387	90,940	38,566	140,749	56,231
Discounted Materials	2,723	21,507	45,136	4,425	42,793	8,917
Total	244,569	380,101	291,947	398,232	672,323	199,897

In 2020-21 CRASH received gifts-in-kind worth £229,207 (2020 - £777,428). £199,897 was provided to projects as shown above, a decrease of 70% compared to the prior year at £672,323. £29,310 was for the support of CRASH for Marketing and Media related services (2020: £105,105). We have seen the level of support from our Patron and supporting companies decrease in 2020-21 as a result of the COVID-19 pandemic. Given the impact of the pandemic, we are delighted that we have still been able to provide some level of support which has directly benefited people who have been homeless and adults and children who need hospice care.

How our activities deliver public benefit

The Trustees have taken account of the Charity Commission’s general guidance on public benefit in formulating the charity’s aims and objectives and in planning all activities. The Trustees consider that the current policy for making grants and sourcing and providing free professional expertise and construction products satisfies the public benefit requirement.

Grant making policy

Income received from corporate Patrons, fundraising events and individual donations may be given as grants to help a project obtain vital construction related services or construction products that cannot be provided by CRASH as a gift-inkind. All charities that apply to CRASH for help and meet the criteria are visited as part of the application process. During the year, seconded professionals from ARCADIS attended the visits and provided a technical report to CRASH regarding the construction challenges and requirements involved. Due to COVID-19 some of the visits had to take place virtually via zoom and videos of the building in question. A summary of this information is provided to the Grants Committee which then discusses and approves applications and awards grants. All grants are pledged initially for 6 months. If they are not claimed in that time CRASH will consider an extension based on the reasons that have prevented the benefitting charity from drawing down the grant.

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Examples of projects completed by CRASH during 2020-21:

Rennie Grove Hospice Care – St Albans

CRASH Corporate Patrons transform Rennie Grove Hospice Care

The need

Rennie Grove Hospice Care is based in Hertfordshire and provides care and support for patients in Hertfordshire and Buckinghamshire, diagnosed with a life-limiting illness. This care includes medical care, treatments, occupational therapies, counselling, and emotional support.

The day hospice offers services for up to 16 patients a day (Wed-Fri) plus a drop-in clinic on a Tuesday. This building also serves as the headquarters for their Hospice at Home services.

The CRASH solution

Rennie Grove applied to CRASH for help to enhance and extend Rennie Grove’s palliative and end of life care services. The layout of the 20-year-old building no longer fulfilled the needs of patients and a number of rooms and mechanical, electrical and plumbing (MEP) services had become unreliable.

With CRASH’s support, the old leaky conservatory was removed, and a new large patients sunroom was built. A multipurpose room was created, internal walls were removed, and the reception reconfigured to create a wider, more welcoming experience. New glazing was also installed, along with upgrades to MEP services (including lighting, power, IT and fire systems). Other works undertaken also included installation of new flooring, internal doors, a kitchenette, new bathrooms and redecoration throughout.

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Before

After

How CRASH Corporate Patrons helped

AECOM, Arcadis, Areen Design, Ben Adams Architects, Cundall, Dulux Trade, Forterra, Geberit and Hilti donated their professional expertise and products to transform the building. The value of gift in kind support from CRASH Patrons and supporters came to £201,389. CRASH awarded a grant of £40,000 to support the project bringing the total value of support to £241,389. The help CRASH provided means the hospice building is now fully utilised, the rooms are welcoming and suitable, helping people, not only now, but for many years to come.

The impact

Trisha Pickersgill, Director of Finance & Facilities at Rennie Grove Hospice Care said:

“We are delighted with the results of our redevelopment project. The bright, modern and flexible spaces that have been created will enable us to deliver a wider range of services for more local people with life-limiting illness and their families in a much more welcoming and comfortable environment. With the number of people needing our care rising every year, our newly redeveloped building will help ensure that we can continue delivering our vital services to everyone in the local community who needs them. We are very grateful to CRASH and everyone else involved in the project who worked so well together to produce such a successful outcome.”

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Caritas Anchor House – Homelessness Hostel East London

CRASH and VolkerFitzpatrick transform the dining room for homelessness charity Caritas Anchor House in London.

Caritas Anchor House (CAH) is a homelessness charity based in the London Borough of Newham, which has the highest levels of homelessness in the country. A beacon of hope in the community, CAH helps over 200 people a year to turn their lives around providing accommodation and life-skills support for single homeless adults.

The charity is proud to be more than just a roof over the heads of the 140 people who call CAH home. From tailored guidance and personal rehabilitation to education, employment, and community building opportunities, CAH ensures that their residents can grow in confidence and move towards leading independent, self-fulfilling lives.

The need

Following the successful completion of their stunning communal lounge in 2019, Caritas Anchor House applied to CRASH again for assistance with refurbishing their dilapidated dining room, which was looking very tired and outdated. Staff noticed that whilst residents cook in the kitchen, they ate their meals in their rooms rather than the dining room, which was not fit for purpose.

The Trusts Manager at Caritas Anchor House, explained why the works to the dining room were so important:

"We needed a dining facility that would allow residents to enjoy healthy meals they prepared in the kitchen and limit expensive, unhealthy takeaways. We often address high levels of isolation and low self-esteem, so this new space will significantly improve how our clients feel about and value themselves. The new dining room would be an additional social space for people who are experiencing homelessness and improve self-reported feelings of mental and physical wellbeing."

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

The solution

CRASH Corporate Patron VolkerFitzpatrick came to the rescue and led this major transformational project. With fellow patrons, Arcadis, Dulux Trade, Knauf, Sunbelt Rentals and Taylor Wimpey, they worked together to remodel the space completely. Many supporting companies also contributed their professional expertise and products to complete the transformation of the dining room at CAH.

The works included the supply and installation of a new ceiling and lighting system, new flooring, installation of new external windows, removal of a storeroom and creation of a larger food storage room in a much better location. Finally, the new space was redecorated throughout, furnished and zoned, creating a fresh and inspiring environment for residents.

The impressive transformation of the dining room at Caritas Anchor House.

How CRASH Corporate Patrons helped

The total value of support for the project was an impressive £74,220

• £59,220 of assistance from CRASH Corporate Patrons and supporting companies donating professional services and construction products

• £15,000 cash grant awarded by CRASH

This project followed CRASH's successful refurbishment of Caritas Anchor House's lounge in 2019 where the total value of assistance was an incredible £155,602. To date, the combined value of support across both the lounge and dining room projects came to a massive £229,822. The money and resources the charity saved on these much-needed construction

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projects significantly reduced the financial burden on the charity so that they could focus their resources on doing what they do best, supporting homeless adults in their community of Newham.

The social impact

Amanda Dubarry, Chief Executive at Caritas Anchor House, said:

“Our old dining room was simply not fit for purpose. It was pretty shabby and dated, with poor heating and lighting, and was not a welcoming space so was not well-used by our residents or staff. The refurbishment has absolutely transformed the space! It’s now a bright, fresh, clean, modern and pleasant space, and will be used for meals, socialising (when COVID19 restrictions allow) and informal meetings. It also provides a relaxed workspace for residents who are studying.

In addition, we have a brilliant new food store supporting our on-site food bank which will allow us to properly and hygienically store donated food for our residents. We couldn’t be happier with our beautiful new dining room – thank you CRASH, VolkerFitzpatrick and all of the CRASH Corporate Patrons and supply chain partners who have helped to make this transformation possible. Your work will benefit hundreds of lives every year for years to come.”

Blythe House Hospicecare – High Peak Derbyshire

Reconfigured layout transforms patient experience at Blythe House Hospicecare.

Blythe House Hospicecare was founded in 1989 and provides services to anyone with a life limiting illness, in and around the High Peak area of Derbyshire. Blythe House adds quality to life by providing the highest levels of care and support for patients, their families, partners, and carers.

Blythe House offers palliative and holistic care via their Community Hub, counselling and bereavement services, a range of support groups and a 24/7 Hospice at Home service.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

The need

Blythe House applied to CRASH for help to improve the accessibility and privacy of their reception and waiting room, in order to enhance their patient and visitor experience. Their small reception area became busy quickly, meaning some people struggled to enter the building. This issue was exacerbated by a small waiting area which meant lots of people were waiting around, blocking the reception. This layout also meant there was little privacy for patients and visitors which staff found was particularly uncomfortable for counselling patients or first-time visitors who could already be feeling stressed or daunted.

To make matters worse, there was an unused bathroom near the reception which whilst equipped with an accessible bath, was too far from the patient’s day room to be useful but could be better utilised to improve the reception and waiting area.

Jessie McHale, Fundraising Assistant at Blythe House Hospicecare, explained what she hoped the project would achieve:

"We hope to end up with a Hospice that is fully accessible where patients are able to use all entrances and exits and a building that is being used to its full potential whilst also maintaining privacy and confidentiality for patients."

The solution

CRASH channelled the professional knowledge and products of our Corporate Patron companies to completely transform the busy reception and waiting area into a spacious, inviting area with new entrance porch.

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The impressive transformation at Blythe House Hospicecare.

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Corporate Patrons, Arcadis, Dulux Trade, Geberit and Marshalls came together to help deliver this project, along with supporting companies Altro and Johnson Tiles. The works included the creation of a new porch/entrance, reception area, waiting area and WC. The old disused bathroom was repurposed to increase waiting space with new floor finishes and redecoration throughout.

How CRASH Corporate Patrons helped

The total value of support for the project was an impressive £37,605.

• £7,605 of assistance from CRASH Corporate Patrons and supporting companies donating professional services and construction products.

• £30,000 cash grant awarded by CRASH.

The money and resources the charity saved on professional expertise and materials, combined with the grant awarded, significantly reduced the financial burden on the charity so that they could focus their resources on doing what they do best, supporting patients, their carers and families in the High Peak area of Derbyshire.

The social impact

Alistair Rogerson, Business Development Manager at Blythe House Hospicecare, said:

“I have been so impressed with the help, support and generosity of CRASH in helping Blythe to achieve this project. It would not have been possible without this partnership, which included project management support, advice and financial assistance. The outcome, an updated building to support the care we provide in the local community, is a fitting legacy to this support and one that will benefit users for years to come.”

Halton Haven Hospice – Runcorn in Cheshire

CRASH responds to urgent request for help in order to keep Halton Haven operational.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

Thanks to the support of its Patrons and fundraisers, CRASH was able to respond quickly to an urgent request for help at Halton Haven Hospice in Runcorn, Cheshire.

Thanks to our donors generosity, there is now a new roof on the conservatory, which has been a lifeline during COVID19 and the relocation of electrics means the hospice is no longer in danger of losing power.

Halton Haven Hospice opened in 1984 to provide inpatient and outpatient specialist palliative care for adults with lifelimiting illnesses, including clinical and complimentary therapies, counselling, and bereavement support. Annually it provides care for approximately 190 inpatients, 150-day hospice users and 460 relatives, friends and carers through family support services.

Halton Haven provides specialist palliative care, completely free of charge, to people from Halton and surrounding areas who are living with life-limiting conditions. Their specialist palliative care aims to achieve the best quality of life for patients and their families.

The need

Halton Haven initially applied to CRASH in 2019 for help to restore the roof of their Inpatient Unit conservatory, which was leaking and making the room unusable. The conservatory is a space that allows whole families to gather together as it is much larger than the patient rooms, but during poor weather this was made impossible.

‘‘The roof of our Inpatient Unit conservatory was not fit for purpose and was prone to leaking during poor weather. As a result, the conservatory had become inaccessible for long periods of time during the winter months’’ said Ann Hedley, Head of Fundraising at the hospice.

In 2020 Halton Haven approached CRASH again with an urgent request for help with their electrical intake to the hospice. The electrics were housed in a single storey, timber framed modular building which was approaching the end of its useful life, with a roof that was leaking into the room with the electrical intake. There was a very real danger that a heavy downpour could lead to significant damage to the electrics and potentially leave the whole site, including the inpatient unit, without power. Repairs to the roof had previously been undertaken but a long-term solution was needed.

“With water ingress to our Day Hospice the electricity supply and its positioning exposed us to a very real danger of losing our power to the whole site. Additionally, our capacity was limited by the functionality of the system and how it was installed 36 years ago.” Ann Hedley, Head of Fundraising at the hospice.

The solution

In 2019, with the help of CRASH Patron companies Arcadis and Bauder, a new roof was installed which transformed the conservatory and now means the space can be enjoyed throughout the year by patients with life-limiting illnesses, their families and friends. This became even more important during the COVID-19 pandemic, when many people had to be content with speaking and seeing loved ones through the glass windows.

More recently, CRASH channelled the professional expertise of our Corporate Patron Cundall to understand the options available for the electrical intake including relocating or leaving it insitu. It was decided that due to the condition of the timber framed building that the electrics were housed in, and its limited remaining lifespan, that the best option would be to relocate the electrics into the main hospice building.

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The essential works at Halton Haven

Corporate Patrons, Arcadis, Bauder and Cundall came together to help deliver these projects. Cash grants were also awarded for each project which were only made possible thanks to the fantastic support of the construction industry’s fundraising efforts for CRASH!

How CRASH Corporate Patrons helped

The total value of support for the projects was an impressive £47,364.

• £17,864 of assistance from CRASH Corporate Patrons donating professional services.

• £7,500 cash grant awarded by CRASH for the conservatory roof.

• £22,000 cash grant awarded by CRASH for the electrics.

The money and resources saved on professional expertise combined with the grants awarded, significantly reduced the financial burden on the hospice.

The social impact

Ann Hedley, Head of Fundraising at Halton Haven Hospice, said:

“CRASH’s support with the electrics and the new conservatory roof has been key to the Hospice being able to continue providing care to our community at a time when they are most vulnerable.

The conservatory allows patients and staff the enjoyment of looking out over open garden space. During COVID-19 families have not been able to visit but they have been able to communicate and see each other because we have this safe area. For a patient to see their grandchildren playing on the grass or to see their dog, perhaps for the last time, is priceless.

The increased capacity of the power supply and moving the electrics to a safe area has allowed us to continue using the Day Hospice. The very real and imminent danger of leaving them where they were would have meant closing it completely. It has futureproofed a major part of our operations and given everyone peace of mind.

Without Crash’s support we would not have been able to carry out this work. We are so grateful for their advice and expertise as well as their financial input.”

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisation and Structure

The Board of Trustees meets at least four times a year. During this year, due to COVID-19 Lockdown, all the meetings were conducted via Microsoft Teams. There is also a Grants Committee, chaired during the year by Trustee Kevin Corbett. The Grants Committee reports to the Board of Trustees and aims to meet between two and three times a year with the Chief Executive, Projects Coordinator and the Finance Manager to discuss and award grants to homelessness and hospice projects. The number of meetings will depend on the number of applications being considered and meetings can be held remotely or in person.

The executive operation of the charity is delegated by the Board to the Chief Executive, Francesca Roberts.

Governing Document

The charitable company is a company limited by guarantee (Company Registration Number 03175906 (England and Wales)) and is governed by its Memorandum and Articles of Association. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1. It is registered as a charity with the Charity Commission for England and Wales (Charity Registration Number 1054107).

Key management personnel

The Trustees with the Chief Executive (CEO) undertake the strategic planning and key management of the charity and the CEO is responsible for directing and controlling the charity on a day to day basis. The primary responsibilities for operating the charity are shared between the CEO and Senior Partnerships Manager (both directly employed) and the Projects Coordinator who is seconded to the charity.

No Trustee receives any remuneration or reimbursement of expenses in connection with their duties as a trustee.

Salaries for all employees, including the Chief Executive of the charity, are reviewed annually by the Chairman, Deputy Chairman and Treasurer. Salaries are reviewed in accordance with average earnings and employee performance.

Trustees

Trustees are appointed by the Board and serve for five years after which they are eligible for re-appointment. No Trustee serves for more than two terms of five years or after reaching the age of 70. In the case of all appointments, the Board considers the variety of skills and diversity required within the Board, together with the personal competence and availability of prospective Trustees. Trustees are selected to ensure that the construction and property sector is strongly represented thus encouraging maximum support from the industry. Trustees are not remunerated and during the year no expenses were reimbursed to Trustees (2020 - £nil).

New Trustees are inducted before their appointment on their legal obligations under charity and company law and the content of the Memorandum and Articles of Association.

The Trustees and Patrons are invited to visit a selection of the projects that CRASH helps during the year. They are also invited to an annual patrons’ reception to hear first-hand about projects and what CRASH has achieved during the year thanks to their support. In this financial year, due to the COVID-19 pandemic there were no visits to projects and the annual patrons’ reception had to be cancelled.

ACHIEVEMENTS AND PERFORMANCE

Objectives for 2020-21

1. We will be focussed on protecting employees and the charity while also maintaining our services to help homelessness and hospice charities. This will require us to think differently and adapt, as necessary. The Trustees of CRASH operate within industry companies at a senior level and their close communications with the CRASH staff will be a significant help in guiding us through the changes we will need to make.

2. Financial management meetings will be held monthly between the CEO, Chairman and Treasurer and the Finance Manager will prepare an updated forecast at the end of each month. CRASH has always had a strong reserves policy, and this means that we are in a stable position for this year. However, by October 2020 it will become clear if there are trigger factors that require significant changes regarding overheads.

3. Fundraising will be seriously impacted by the impact of COVID-19 as the usual fundraising events that benefit CRASH

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are cancelled due to the need for social distancing. There may also be an impact on current Patron companies and the recruitment of new ones. We will be focussing on different ways of fundraising and doing what we can to ensure Patron companies do not retire, but they too will be affected by the economic effects of COVID-19 on the economy.

1. Charitable activities will continue, although grant giving may have to be reduced. However, the professional expertise and the construction products that CRASH source will continue, although they will be reduced. There may be a reduction in applications as homelessness charities and hospices have to put on hold the construction and refurbishment plans, they have for the future. We will need to consider how CRASH can adapt, as visiting sites, which is a key part of our work when assessing projects and the help they need, will become more difficult.

2. Governance of the charity is strong and Trustee meetings will continue by using video conferencing services. The Chairman and CEO are in monthly communication and discussions will also take place with the Treasurer monthly. The new arrangement of individual Trustees being linked to Fundraising, Communications and Charitable Activities will be particularly helpful and ensure there is a strong level of understanding and transparency about the charity’s activities. There may need to be an increased number of Trustee meetings during the year as we deal with the consequences of COVID-19 on the charity and how it conducts its work.

Outcomes

1. CRASH was agile and adjusted to the need for staff to work from home. As the construction industry could continue working through lockdown we were fortunate that our corporate Patrons and supporters continued to help on homelessness and hospice projects.

2. The charity undertook a re-forecasting exercise every month during the year which was circulated and discussed by the CEO, Finance Manager, Treasurer and Chairman. It was clear by the six month point that income was significantly reduced and overheads needed to be reviewed. As a result, the charity did not recruit maternity cover for one employee and an additional employee was made redundant.

3. Income was seriously impacted due to COVID-19 and the lockdown, which required the cancellation of both CRASH and industry events. Corporate Patron companies in the majority stood firm. In the year 4 companies retired, although two new companies were recruited. In addition, CRASH received some generous and unexpected donations from companies who recognised it was a very difficult year for the charity. The Christmas Card Appeal performed extremely well, beating all previous targets.

4. The charity and the industry can feel proud of the way they continued to actively help on construction projects throughout the year despite lockdown. We are incredibly grateful to all the companies who were so ready to help despite the challenges they were facing. Additionally, construction product supplies were affected due to the lockdown, but companies did their best to ensure CRASH projects were supplied. There was a reduction in applications during the year although we saw these start to increase in February and March. Fewer construction projects meant that there was a reduction in the Gifts in Kind for professional expertise and construction materials. Grant giving was reduced by £50k against the original budget, but there was still a good level of grants awarded despite the significant drop in income.

5. All the Trustees were involved in providing advice and support throughout the year on all aspects of running the charity. Meetings took place via Microsoft Teams and there were many phone calls and communications between meetings. The input of the Treasurer and Chairman on a monthly basis was extremely helpful and ensured communications and expectations were clear and well communicated to the Board as a whole.

FINANCIAL REVIEW

The charity ended the financial year with a small deficit of £3,349 (2020 – surplus £111,778). It has been a challenging year for CRASH, particularly the impact of COVID-19 on income generation and Gifts-in-Kind provided to projects.

Grant giving has decreased from £243,729 to £204,910 and Gifts-In-Kind provided to projects saw a significant drop from £672,323 to £199,897 due to COVID-19. The total value of project related activities decreased by 45% to £698,340 (2020 - £1,281,163).

The statement of financial activities summarising the results for the year can be found on page 24.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

The income for the year was £796,647, a decrease of 47% on the previous year (2020: £1,514,352). Unrestricted donations received decreased by £28,808 to £168,450 (2020: £197,258). Patron income decreased by £11,250 to £287,000 (2020: £298,250). The total value of Gifts-In-Kind decreased by 71% to £229,207 (2020 - £777,428). Income from fundraising activities was £101,349 (2020 - £119,735).

Expenditure in the year decreased to a total of £799,996 (2020 - £1,402,574) and reflects the decreased Gifts-In-Kind donated to projects.

At 31 March 2021, CRASH held unrestricted funds of £829,651 (2020 - £833,000) and there were no restricted balances at that date. After adjusting for the net book value of fixed assets, free reserves equated to £828,947 (2020 - £832,486).

Cash flow remained strong with funds in hand and cash equivalents of £1,090,252 at 31 March 2021 (2020: £1,109,057). There are pledged grant commitments to be paid in the next financial year.

As an industry charity, CRASH is wholly supported by companies and individuals within the construction and property sector. CRASH receives no Government funding.

CRASH Patron companies make a goodwill commitment to give an annual donation of £9,000 (2020: £9,000) for a minimum of three years. These donations make a significant contribution towards the charity’s overheads. This method of fundraising allows CRASH to channel more of the donations received from fundraising events and individuals directly to homelessness and hospice projects.

KEY POLICIES

Reserves policy

The current policy is to maintain a level of free reserves that will provide a stable base for the charity’s continuing activities and grant giving and also to ensure excessive funds are not accumulated. The reserves policy has been reviewed during the year and the Trustees have agreed that free reserves should be sufficient to cover up to 12 months of unrestricted expenditure excluding Gifts-In-Kind based on the budgeted expenditure of the next financial year. This policy will give CRASH the ability to respond to fluctuations in income and support large projects when presented. The reserves policy will continue to be reviewed on a regular basis. The Trustees have agreed a change in the reserves policy whilst the charity deal with the impact of COVID-19. They have agreed that free reserves should be sufficient to cover up to 10 months of unrestricted expenditure excluding Gifts-In-Kind based on the budgeted expenditure of the next financial year.

The approved budgeted expenditure for the financial year 2021-22 is £568,383 excluding gifts-in-kind, whilst free reserves as at 31 March 2021 stood at £828,947. This represents a reserves level of 17.5 months. The Trustees believe this level to be appropriate at this time as the ability of CRASH to fundraise continues to be impacted by COVID-19.

Risk management

CRASH carries out a risk assessment annually which is then considered by the Trustees and appropriate procedures are in place to mitigate exposure to these risks. The Trustees categorise the potential risks as high, medium and low.

The areas of risk that are considered to be high are:

The Impact of COVID-19: The Trustees have discussed in detail the potential impact of COVID-19 on all aspects of the charity including fundraising and its charitable activities. The CEO is having monthly engagement with the Chairman and Treasurer to update them on the forecast which is revised at the end of each month. As per the latest forecast (prepared July 2021) the charity is expected to end the financial year 2021-22 with a deficit of £112,018. This would reduce unrestricted reserves from £829,651 to £717,633, representing 13.7 months of expenditure for the following year. For the following financial year 2022-23 the charity is forecasting a deficit of £64,616, reducing unrestricted reserves to £653,017 representing 12.5 months of expenditure. The CEO, Chairman and Treasurer have identified areas of expenditure that can be reduced if necessary to keep the charity within the 10 months revised reserves policy whilst it is impacted by COVID-19.

Loss of key staff : With only 4.5 employees at CRASH and each one carrying considerable responsibility for the operations of the charity, the impact of losing any employee has a significant impact on the charity. To mitigate this, whenever possible succession planning is put in place. There are established procedures for notice periods, handovers and recruitment processes. CRASH is fortunate to have the pro-bono help of an experienced HR director.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

Competition: While the service that CRASH offers to its beneficiaries remains unique, increasingly CRASH is not only in competition with the small number of construction industry charities that go to the industry for support, but due to the popularity of company charity committees, CRASH is now in competition with large national and international charities.

Fundraising income and Loss of Patron companies: Income from all income streams is important and particularly the model of fundraising that CRASH is based on, which is heavily dependent on Patron companies. Economic uncertainty has a significant effect on companies and their willingness to make the annual £9,000 donation as well as the professional expertise and free of charge materials that can be offered. The retention of existing corporate Patron companies and the recruitment of new ones remains the top priority of fundraising at CRASH.

IT and Cyber Security: The changes resulting from the pandemic and staff working from home has meant that IT systems at CRASH need to be changed and updated and cyber security is a significant concern for all organisations regardless of size. CRASH has been able to tap into the advice and experience of senior IT security people at our corporate Patrons for a review and guidance and this will continue.

CRASH is fortunate in having Trustees who have a strong operational understanding of the importance of governance and management for the charity. The Trustees represent a wide and strong range of skills and experience that is relevant to both the industry that supports CRASH and the help that is offered. A strategic plan is in place, regular meetings are held and Terms of Reference are in place for the Grants Committee. The potential for conflicts of interests is understood and included at the start of each Trustee and Grants Committee meeting. The Trustees have a strong understanding of what the charity undertakes and have opportunities to meet with benefiting projects and with the CRASH employees.

Cash investment policy

There are no restrictions on the charitable company’s power to invest. The Board has a cash investment policy which requires that unutilised funds should be held so as to minimise risk firstly and to maximise the interest return secondly.

Fundraising Statement

The charity adheres to the Fundraising Code of Practice formerly administered by the Fundraising Standards Board, and now regulated by the Fundraising Regulator. The charity is registered with the Fundraising Regulator, and the charity at all times complies with their guidance.

CRASH values all the support we receive, and personal data and privacy is extremely important to us. Our Privacy Policy can be found on our website at www.crash.org.uk.

The charity relies on voluntary donations, which means we do have to ask for money. When we do, we always ask responsibly and respectfully.

We will never:

• Sell your data to another organisation

• Share your information with another organisation without your specific and explicit consent

• Share or sell personal details to another organisation for their own use

We will always:

• Keep your personal details safe

• Listen to you, and ensure that we communicate with you in the way you want

• Treat you fairly and reasonably

• Act with transparency – if you have questions, we will answer them in an open and honest way

• Be accountable – if you don’t like what we’re doing we want to hear from you

We only directly approach individuals who are already engaged with the charity for fundraising activity.

We do advertise fundraising activity on our website and social media.

We do make a general approach to parties who may be interested in the charity through professional organisations e.g. construction membership bodies, universities, hospitals, Rotary clubs etc.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

We do not canvas face to face on the street, but we do hold bucket collections and awareness raising events at construction industry events which can be in public places.

The charity does not send out generalised direct mail, but we do approach those already engaged with the charity regarding specific fundraising events.

We do not employ any third parties to fundraise on our behalf. The charity has not received any complaints about its fundraising activity.

We internally regulate the amount of contact with donors to protect vulnerable people and the general public from unreasonable behaviour. We especially monitor fundraisers who have been former beneficiaries. We do not mail out to former beneficiaries regarding fundraising activity without prior consent.

FUTURE PLANS 2021-22

1. CRASH will continue with monthly forecasting which will be shared and discussed with the Treasurer and Chairman and taken forward at the Quarterly Trustee Meetings. Strong security and checking processes are in place and will be adhered to regarding releasing grants to charities. A review will be taken of staffing needs as the year progresses and fundraising activity hopefully increases with the return of external events.

2. Fundraising will be focussed largely on income streams that are not related to CRASH events due to the risk of further COVID-19 lockdowns during the year. The emphasis will be on recruiting new corporate Patron companies and retaining existing ones, encouraging them to run their own fundraising initiatives for CRASH. Communications and Marketing will be critical to all fundraising and profiling of the charity within the industry.

3. Charitable activities will continue and hopefully increase as more applications are received. CRASH will continue to help a diverse group of charities with a wide range of construction challenges across the UK. The existing professional secondment of a Projects Advisor has added great value to CRASH and our charitable activities, but will come to an end in December. Every effort will be made to find another company interested in seconding a construction professional to CRASH for this role. The Grants Committee will continue to review applications and pledge grants through the year. Improved marketing of CRASH will increase the awareness of homelessness and hospice charities of the help that CRASH can offer. Many of the project’s CRASH helps result in improved systems which make buildings more environmentally efficient for the future.

4. IT Migration and Cyber Security will be a high priority to ensure more efficient IT systems and improved security for CRASH systems and data. CRASH corporate companies will continue to provide help and guidance so that employees understand the risks and importance of adhering to the CRASH IT policy.

5. The Trustees will remain closely informed and involved with CRASH and offer their diverse range of expertise to help the charity. It is hoped that with lockdown lifted it will be possible for Trustees to visit some of the completed projects. The Board, as always, will review what skills are needed at Board level and recruit accordingly so that diversity and relevance is maintained.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of CRASH for the purposes of company law) are responsible for preparing the Trustees’ report 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 income and expenditure of the charitable company for that period. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

• Select suitable accounting policies and then apply them consistently.

• Observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102);

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2021

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

Each of the trustees confirms that:

• So far as each of the Trustees is aware, there is no relevant information of which the charitable company’s auditor is unaware; and

• The Trustee has taken all steps that he/she ought to have taken as a trustee in order to make himself/herself aware of any relevant audit information and establish that the charitable company’s auditor is aware of that information.

The confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees on 31 August 2021

Signed on their behalf by

Alan Brookes

CRASH Chairman

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED INDEPENDENT AUDITOR’S REPORT YEAR ENDED 31 MARCH 2021

Opinion

We have audited the financial statements of Construction Industry Relief, Assistance and Support for the Homeless and Hospices Limited (the ‘charitable company’) for the year ended 31 March 2021, which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (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 March 2021 and of the charitable company’s’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 auditor’s 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 and Financial Statements, other than the financial statements and our auditor’s report 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 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 material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard..

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 Trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees’ report has been prepared in accordance with applicable legal requirements.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS LIMITED INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES (continued)

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 Trustees’ report.

We have nothing to report in respect of the following matters in relation to which 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.

Responsibilities of trustees

As explained more fully in the Trustees’ responsibilities statement, 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.

Auditor’s 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 an auditor’s report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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, was as follows:

• 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 charitable company through discussions with management, and from our commercial knowledge and experience of the sector;

• the 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 focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the activities of the charity. These included but were not limited to the Charities Act 2011, the Companies Act 2006 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); and

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, inspecting legal correspondence and reviewing trustee meeting minutes.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS LIMITED INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES (continued)

Auditor’s responsibilities for the audit of the financial statements (continued)

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 and those charged with governance 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 to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• tested the authorisation of expenditure as part of our substantive testing thereon;

• assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and

• used data analytics to identify any significant or unusual transactions and identify the rationale for them.

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;

• reading the minutes of trustee meetings;

• enquiring of management and those charged with governance as to actual and potential litigation and claims; and

• reviewing any available correspondence with the CQC, HMRC and the Charity Commission.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 auditor’s report.

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 auditor's 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.

Amanda Francis (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

14 September 2021

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2021

Notes	Total funds 2021 £	Total funds 2020 £
Income from: Donations 1 Other trading activities 2 Interest receivable 3 Total income Expenditure on: Raising funds .Costs of generating donations Charitable activities . Project activities Total expenditure 4 Net movement in funds (i.e. net (expenditure) income) 8 Reconciliation of funds: Total funds brought forward at 1 April 2020 Total funds carried forward at 31 March 2021	693,522 101,349 1,776	1,387,845 119,735 6,772
	796,647	1,514,352
	101,656 698,340	121,411 1,281,163
	799,996	1,402,574
	(3,349) 833,000	111,778 721,222
	829,651	833,000

The charity received £7,063 of restricted donations during the year ended 31 March 2021 (2020 - £40,000) which were expended fully in the year (2020 – fully expended in the year). All other income and expenditure for the years ended 31 March 2021 and 31 March 2020 was unrestricted.

There is no difference between the net movement in funds stated above and the historical cost equivalent.

The charity has no recognised gains and losses other than those shown above and therefore no separate statement of total recognised gains and losses has been presented.

The charity’s operations derived from continuing operations during the above two years.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED BALANCE SHEET

31 MARCH 2021

Notes	2021 £	2021 £	2020 £	2020 £
Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Current liabilities Creditors: Amounts due in less than one year 12 Net current assets Total net assets The funds of the charity: Unrestricted funds	31,431 1,090,252	704 828,947	21,735 1,109,057	514 832,486
	1,121,683 (292,736)		1,130,792 (298,306)
		829,651		833,000
		829,651		833,000

Approved by the Trustees on 31 August 2021

Signed on their behalf by

Alan Brookes CRASH Chairman

Company Registration Number: 03175906 (England and Wales) Charity Registration Number: 1054107

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2021

Notes Cash flows from operating activities: Net cash used in operating activities A Cash flows from investing activities: Interest received Purchase of tangible fixed assets Net cash provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at 1 April 2020 B Cash and cash equivalents at 31 March 2021 B Notes to the statement of cash flows for the year to 31 March 2021 A Reconciliation of net movement in funds to net cash used in operating activities Net movement in funds (as per the statement of financial activities) Adjustments for: Depreciation charge Interest receivable (Increase) in debtors (Decrease) in creditors Net cash used in operating activities B Analysis of cash and cash equivalents Total cash and cash equivalents:Cash at bank and in hand	2021 £ **(19,863) **	2020 £ (90,616)
	1,776 (718)	6,772 -
	1,058	6,772
	(18,805) 1,109,057	(83,844) 1,192,901
	1,090,252	1,109,057
	2021 £ (3,349) 528 (1,776) (9,696) **(5,570) **	2020 £ 111,778 798 (6,772) (7,697) (188,723)
	**(19,863) **	(90,616)
	2021 £ 1,090,252	2020 £ 1,109,057

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

BASIS OF PREPARATION

These financial statements have been prepared for the year to 31 March 2021 with comparative information provided in respect to the year to 31 March 2020.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

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 United Kingdom and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling and are rounded to the nearest pound.

CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT

Preparation of the financial statements requires the Trustees and management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

• estimating the useful economic life of tangible fixed assets for the purpose of determining the annual depreciation charge;

• determining the valuation of Gifts-In-Kind;

• the allocation of indirect support costs to charitable activities; and

• the estimation of future income and expenditure for the purpose of assessing going concern (see below).

ASSESSMENT OF GOING CONCERN

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The Trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements.

The Trustees have discussed in detail the potential impact of COVID-19 on all aspects of the charity including fundraising and its charitable activities. The CEO is having monthly engagement with the Chairman and Treasurer to update them on the forecast which is revised at the end of each month. As per the latest forecast (prepared July 2021) the charity is expected to end the financial year 2021-22 with a deficit of £112,018. This would reduce unrestricted reserves from £829,651 to £717,633, representing 13.7 months of expenditure for the following year. For the following financial year 2022-23 the charity is forecasting a deficit of £64,616, reducing unrestricted reserves to £653,017 representing 12.5 months of expenditure. The CEO, Chairman and Treasurer have identified areas of expenditure that can be reduced if necessary to keep the charity within the 10 months revised reserves policy whilst it is impacted by COVID-19.

In the light of the above, the Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due and, therefore, that it is a going concern.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

INCOME RECOGNITION

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably, and it is probable that the income will be received.

Income comprises donations, including Gifts-In-Kind, income from trading activities and interest receivable.

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Gifts-In-Kind (free and discounted materials) and donated services are secured by the charity from Patron and supporting companies for the beneficiaries. After they are distributed to the beneficiaries, they are brought into the financial statements as income and expenditure at an estimate of their value to the charity. Gifts-In-Kind for media related services are discounted to a value of 25% to reflect more appropriately the value of the benefit to CRASH.

Income from trading activities, being monies received from fundraising events, is credited to the statement of financial activities when receivable and the amount can be measured reliably by the charity.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid of payable by the bank.

EXPENDITURE RECOGNITION AND ALLOCATION OF SUPPORT COSTS

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings.

Expenditure comprises the following:

• Costs of raising funds includes costs incurred in respect to raising income for the charity.

• Cost of charitable activities which include grants made, gifts-in-kind expenditure and support costs.

Grants payable are included in the statement of financial activities when approved by the Trustees and when the intended recipient has either received the funds or has been informed of the decision to make the grant and has satisfied all related conditions.

Grants approved and for which the recipient has satisfied all conditions, but which have not been paid at the end of the financial year, are included as creditors.

Grants where the beneficiary has not been informed or has yet to meet certain conditions before the grant is released are not accrued for but are noted as financial commitments in the notes to the financial statements.

Support costs, including governance costs, are allocated between the expenditure categories on a basis designed to reflect the use of the resource. The basis for the allocation of support costs is detailed in note 4.

Governance costs include those associated with meeting the constitutional and statutory requirements of the charity – for instance, the audit fees and costs linked to the strategic management of the charity.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

TANGIBLE FIXED ASSETS

Individual assets costing £500 or more with an expected useful life of more than one year are capitalised.

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

Office furniture, fittings and equipment

25% on cost

DEBTORS

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

CASH AT BANK AND IN HAND

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

CREDITORS

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

FUNDS

Unrestricted funds are those funds which can be used freely to meet the charity’s charitable objects.

Restricted funds are monies raised for or their use restricted to a specific purpose, as stipulated by the donor. Expenditure which meets these criteria is charged to the appropriate fund.

PENSION COSTS

The charity contributes to the pension scheme of all employees on a defined contribution basis. The cost of the contributions is charged to the statement of financial activities over the period in which the cost is incurred.

OPERATING LEASES

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight line basis over the lease term.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

1 DONATIONS AND LEGACIES

Patron companies Donations and sponsored events Company Award Evenings Gifts-In-Kind (note 4) Taylor Wimpey – The Manna - St Stephens Church and Caritas Anchor House (note 6) 2021 Total funds 2020 Total funds	Unrestricted funds £ 287,000 168,450 1,802 229,207 - 686,459 1,347,845	Restricted funds £ - - - - 7,063 7,063 40,000	Total funds 2021 £ 287,000 168,450 1,802 229,207 7,063 693,522 1,387,845	Total funds 2020 298,250 197,258 74,909 777,428 40,000
				1,387,845

In the year to 31 March 2020, the charity received £40,000 from the Story of Christmas Appeal which was restricted towards Greenwich & Bexley Community Hospice (see note 4).

2 OTHER TRADING ACTIVITIES

Building Dragon Boat Challenge-London Christmas Card Appeal Have a Heart for Homelessness Sailing Cup Challenge Wildgoose Chase event 2021 Total funds 2020 Total funds	Unrestricted funds £ 5,000 96,349 - - - 101,349 119,735	Restricted funds £ - - - - - - -	Total funds 2021 £ 5,000 96,349 - - - 101,349 119,735	Total funds 2020 £ 20,887 62,906 305 7,110 28,527
				119,735

3 INTEREST RECEIVABLE

2021 Total funds:Bank interest 2020 Total funds	Unrestricted funds £ 1,776	Restricted funds £ -	2021 Total funds £ 2020 Total funds £ 1,776 6,772 6,772
	6,772	-

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

4 TOTAL EXPENDITURE

	Raising	Charitable	Total
	funds	activities	2021
	£	£	£
Costs directly allocated to activities
Project grants (note 6)	-	204,910	204,910
Gifts-In-Kind (note 1)	-	229,207	229,207
Other project expenditure	-	222	222
Staff costs (note 7)	81,184	196,911	278,095
Support costs allocated to activities
Accountancy fees	168	288	456
Comms, fundraising & printing	11,649	25,812	37,461
IT support & supplies	1,669	5,948	7,617
Staff expenses	79	-	79
Governance costs (note 5)	-	7,513	7,513
Other office expenditure	6,907	27,529	34,436
2021 Total	101,656	698,340	799,996
Included within project grants is £7,063 being expenditure from restricted income		(see notes 1 and 6).
	Raising	Charitable	Total
	funds	activities	2020
	£	£	£
Costs directly allocated to activities
Project grants (note 6)	-	243,729	243,729
Gifts-In-Kind (note 1)	-	777,428	777,428
Other project expenditure	-	3,754	3,754
Staff costs (note 7)	86,246	209,026	295,272
Support costs allocated to activities
Accountancy fees	152	287	439
Comms, fundraising & printing	22,193	3,842	26,035
IT support & supplies	1,870	6,727	8,597
Staff expenses	2,953	1,195	4,148
Governance costs (note 5)	-	7,437	7,437
Other office expenditure	7,997	27,738	35,735
2020 Total	121,411	1,281,163	1,402,574

In the year to 31 March 2020, all expenditure was unrestricted with the exception of a project grant of £40,000 that was made from the receipts of the Story of Christmas Appeal to Greenwich & Bexley Community Hospice (see note 1).

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

5 GOVERNANCE COSTS

Auditor’s remuneration Professional fees Total governance costs	2021 Total unrestricted funds £ 7,500 13 7,513	2020 Total unrestricted funds £ 7,424 13 7,437

6 GRANTS

The following are grants approved during the year to help projects with the purchase of materials or professional advice.

Unrestricted Restricted £ £ The Manna - St Stephens Church, London 1,000 6,000 Caritas Anchor House, London - 1,063 Halton Haven Hospice, Runcorn, Cheshire 22,000 - Rennie Grove Hospice Care, St Albans 21,038 - Emmaus Community Hastings and Rother 25,076 - The Nehemiah Project, London 11,000 - Dr Kershaw’s Hospice, Oldham 30,000 - Kairos Community Trust – Nunhead Lane, London 5,000 - Wintercomfort for the Homeless, Cambridge 645 - Pilsdon Community, Dorset 12,500 - Phyllis Tuckwell Hospice Care, Surrey 30,000 - Winchester Churches Nightshelter 20,000 - Emmaus Community North East, South Shields 20,000 - Greenwich & Bexley Community Hospice (see below) (412) - Total grants 197,847 7,063

2021 Total £ 7,000 1,063 22,000 21,038 25,076 11,000 30,000 5,000 645 12,500 30,000 20,000 20,000 (412) 204,910

In 2018-19 a grant was approved in respect to Greenwich & Bexley Community Hospice of £30,000, but only a sum of £29,588 was required for the project and the remaining £412 has been written back and can be spent on other projects.

Total grants for the year ended 31 March 2020 were £243,769 These included £40,000 from restricted funds to be applied towards Greenwich & Bexley Community Hospice.

7 PARTICULARS OF STAFF AND REMUNERATION OF KEY MANAGEMENT PERSONNEL

The average monthly number of employees (including seconded staff) during the year

was as follows: Cost of generating funds Charitable activities	2021 1.5 3.5 5.0	2020 1.7 4.1
		5.8

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

Total staff costs were: Wages and salaries Social security costs Pension costs Seconded services Recruitment and other staff costs	£ 190,277 17,638 12,193 220,108 57,987 - 278,095	£ 215,270 20,755 13,526
		249,551 45,721 -
		295,272

One employee earned between £80,001 and £90,000 during the year (2020 – one employee between £70,001 and £80,000).

The key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis comprise the Trustees, the Chief Executive and the Senior Partnerships Manager (both positions employed directly by the charity) and the Projects Manager (a position filled by a secondee). The total remuneration (including taxable benefits and employer's pension contributions) of the key management personnel employed directly by the charity for the year was £142,763 (2020 - £151,197).

No Trustees received any remuneration is respect to their services as a trustee (2020 - £nil). However, payments totalling £18,300 (2020 - £nil) were made to one Trustee who provided professional design, communications and marketing services to the charity during the year.

During the year, no expenses (2020: £nil) were reimbursed to Trustees.

8 NET MOVEMENT IN FUNDS

This is stated after charging:
	2021	2020
	£	£
Staff costs (note 7)	278,095	295,272
Depreciation	528	798
Operating lease rentals	20,700	20,700
Auditor’s remuneration – statutory audit current year	7,500	7,320
– statutory audit prior year	-	104

9 TAXATION

CRASH is a registered charity and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

10 TANGIBLE FIXED ASSETS

Cost At 1 April 2020 Additions for the year At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book values: At 31 March 2021 At 31 March 2020 11 DEBTORS Rent deposit Prepayments and other debtors Accrued income 12 CREDITORS: AMOUNTS DUE IN LESS THAN ONE YEAR Expense creditors and accruals Deferred income Grants payable (note 13) PAYE, NIC and pension liability	Office furniture, fittings and equipment £ 10,434 718 11,152 9,920 528 10,448 704 514 2021 2020 £ £ 3,750 3,750 14,022 12,483 13,659 5,502 31,431 21,735 2021 2020 £ £ 18,067 14,487 8,771 8,275 262,211 268,215 3,687 7,329 292,736 298,306	Office furniture, fittings and equipment £ 10,434 718 11,152 9,920 528 10,448 704 514 2021 2020 £ £ 3,750 3,750 14,022 12,483 13,659 5,502 31,431 21,735 2021 2020 £ £ 18,067 14,487 8,771 8,275 262,211 268,215 3,687 7,329 292,736 298,306
		11,152 9,920 528
		10,448 704 514 2020 £ 3,750 12,483 5,502
		21,735
		2020 £ 14,487 8,275 268,215 7,329
		298,306

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 (continued)

12 CREDITORS: AMOUNTS DUE IN LESS THAN ONE YEAR (continued)

Deferred income comprises sponsorship monies received for events due to take place in the following financial year.

Balance as at 1 April 2020 Amount released to income Amount deferred in year Balance as at 31 March 2021	2021 £ 8,275 (275) 771 8,771	2020 £ 15,250 (15,250) 8,275
		8,275

13 GRANTS PAYABLE

The following grants had been approved for payment at the end of the financial year and have been accrued for (note 12):

Rennie Grove Hospice Care, St Albans Emmaus Community Hastings and Rother The Nehemiah Project, London Dr Kershaw’s Hospice, Oldham Kairos Community Trust – Nunhead Lane, London Wintercomfort for the Homeless, Cambridge Pilsdon Community, Dorset Phyllis Tuckwell Hospice Care, Surrey Winchester Churches Nightshelter Emmaus Community North East, South Shields Crawley Open House, West Sussex Blyth Star Enterprises, Northumberland St Cuthbert’s Hospice, Durham Emmaus Community South Lambeth and Surrey Digartref Cyf, Anglesey, North Wales Kairos Community Trust – Garden Project, Limesdale Gardens, London Wintercomfort for the Homeless, Cambridge Halton Haven Hospice, Runcorn, Cheshire North Bedfordshire Hospice Emmaus Greenwich Greenwich & Bexley Community Hospice Emmaus Community Hastings and Rother Helen & Douglas House Children’s Hospice, Oxford Caritas Anchor House, London Blythe House Hospice, High Peak, Derbyshire Wakefield Hospice, West Yorkshire Kairos Community Trust – Nunhead Lane, London	2021 £ 16,775 14,972 6,294 30,000 40 645 13,860 30,000 20,000 20,000 7,575 15,000 30,000 20,000 10,800 5,000 11,250 10,000 - - - - - - - - - 262,211	2020 £ - 5,596 - - - - 1,360 - - - 7,575 15,000 30,000 20,000 12,000 5,000 15,000 10,000 10,000 21,529 30,000 4,555 600 15,000 30,000 15,000 20,000 268,215

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CONSTRUCTION INDUSTRY RELIEF, ASSISTANCE AND SUPPORT FOR THE HOMELESS AND HOSPICES LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 (continued)

14 RESTRICTED FUNDS

The income for the year includes restricted funds which were utilised in full during the year as follows:

At 1 April 2020 Income (note 1) Expenditure - The Manna – St Stephen’s Church (note 6) Expenditure - Caritas Anchor House (note 6) At 31 March 2021	£ - 7,063 (6,000) (1,063) -

At 31 March 2021

Off the total donation from Taylor Wimpey of £7,063, £6,000 was restricted to The Manna – St Stephen’s Church, London for the replacement of an industrial washing machine and £1,063 was restricted to Caritas Anchor House, London for the purchase of dining room furniture.

In the year to 31 March 2020, the charity the charity received £40,000 from the Story of Christmas Appeal which was restricted towards Greenwich & Bexley Community Hospice (notes 1 and 4).

15 MEMBERSHIP LIABILITY

The charity is constituted as a company limited by guarantee. In the event of the company being wound up, the members are required to contribute an amount not exceeding £1.

16 RELATED PARTY TRANSACTIONS

Seven Trustees are employed by Patron companies which each donated £9,000 per annum to the charity during the year (2020 – six Trustees employed by Patron companies, which each gave £9,000).

During the year £57,987 (2020 - £45,721) was paid for secondment services to Arcadis, a Patron company that is also the employer of two of the charity’s Trustees.

During the year £18,300 (2020 - £nil) was paid to one Trustee, who provided professional design, communications and marketing services to the charity.

There were no other related party transactions during the year requiring disclosure (2020 – none).

17 COMMITMENTS UNDER OPERATING LEASES

At 31 March 2021 the total of CRASH’s future minimum lease payments under non-cancellable operating leases was as follows:

was as follows:
Amounts due within one year Amounts due between two and five years inclusive Total commitments	2021 £ 17,250 - 17,250	2020 £ 21,000 18,750
		39,750

18 MEMBERS’ LIABILITY

In the event of the charitable company being wound up, members are required to contribute an amount not exceeding £1.

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