**REGISTERED COMPANY NUMBER: 02961054 (England and Wales) REGISTERED CHARITY NUMBER: 1055210**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
## **FOR**
**BAR-N-BUS TRUST**
Francis James & Partners LLP 1386 London Road Leigh on Sea Essex SS9 2UJ
**BAR-N-BUS TRUST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**|8|to|9|
|**Notes to the Financial Statements**|10|to|14|
|**Detailed Statement of Financial Activities**||15||
**BAR-N-BUS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5 April 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
When considering where to focus our attention, the board of trustees have regard to the Charity Commission's guidance on public benefit and what this means for the charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **GOVERNING DOCUMENT**
Company and Charity 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 Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements, the trustees have:
- selected suitable accounting policies and then applied them consistently;
- made judgements and estimates that are reasonable and prudent;
- stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepared the financial statements on the going concern basis.
The trustees have overall responsibility for ensuring that the Charity has appropriate systems of control, financial and otherwise. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements of the company for the year ended 5 April 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) " Accounting and Reporting by Charities" issued in January 2015 in preparing the annual report and financial statements of the charity.
## **RISK MANAGEMENT**
In accordance with the Charities (Accounts & Reports) Regulations 2000, the Charity regularly reviews the risks associated with running the Charity. The principal risks are:-
- Financial control systems to protect its assets and to prevent and detect fraud and other irregularities.
- The environment and youth cultures.
- Regulations with regard to employment law and taxation are complied with.
- Health and personal safety and safeguarding of its staff, volunteers and clients.
Where the Charity finds areas which they consider to be of risk to the Charity, they have taken the appropriate action including where necessary seeking professional advice.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
02961054 (England and Wales)
## **Registered Charity number**
1055210
Page 1
**BAR-N-BUS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021**
## **Registered office**
Park Farm House Hadleigh Farm Estate Castle Lane Hadleigh Essex SS7 2AP
## **Trustees**
K W Norman (Chair ) Trustee A P Churchill Trustee M R Tiddy Trustee (resigned 21/9/20) Mrs J Hughes Trustee
## **Company Secretary**
A P Churchill
## **Independent Examiner**
David Petrassi BA (Hons) FCCA ACA Francis James & Partners LLP 1386 London Road Leigh on Sea Essex SS9 2UJ
Page 2
**BAR-N-BUS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021**
## **REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENTS**
The Charity is a Christian organisation whose primary aim is to reach out to young people this includes: - Providing a listening ear, practical help and wise counsel to enable young people to gain a sense of purpose, value responsibility and self-confidence and thereby promote and stimulate their overall maturity and development, be it personal, social, emotional or spiritual.
- Provide facilities for youth work that provide a safe environment for young people, especially the under 18 group and those at risk, as a credible and wholesome alternative to negative influences such as drugs, alcohol, gambling addiction and crime.
- Provide opportunities and an environment for young people to develop effective, lasting personal relationships with others, and to enable individuals from different backgrounds to get along together in a spirit of tolerance, understanding and co-operation.
- Represent and reflect young people's views, attitudes, problems and aspirations to the media and community at large and to encourage young people to actively think about, intelligently discuss, comment on and appropriately act on the issues that affect them.
## **OPERATIONS**
Bar'N'Bus is a charitable trust that works in partnership with local churches to serve communities. Founded in 1993 it used converted double decker buses act as mobile "youth centres" to encourage, support and educate young people. Staffed by both employees but principally volunteers from local churches, our aim was and remains to communicate to the young people their value and purpose and to give surrounding communities a positive perception of this generation giving all ages and all denominations an opportunity to serve young people as their "urban family".
The principal activity of the Trust is now to provide high quality support for young people within our communities, providing more than just physical resource, but placing professional Christian youth workers into communities to link with churches, schools, councils and other groups to build new community-based youth work across the South of Essex.
The trustees continue to believe that the role the Trust has played in reaching out to young people is needed even more now than when it started over 25 years ago.
This year has been a very challenging year for Young People, with restrictions in place for a large part of the year, young people have been required for long periods of time to remain at home and engage with their school studies remotely. Additionally, social engagements and positive, healthy activity were limited. Despite the considerable challenges arising from Covid, which has impacted our plans for the year, the organisation has expanded considerably in the year. Growing into new geographical areas was part of our strategic development plan and due to key funding successes we have been able to employ two further Area Youth Development workers, covering the Basildon and Westcliff/Leigh areas.
Our gap year, mentoring and volunteer training plans were still able to go ahead, although had to be adapted to online, but we were still successful in training 10 mentors, one gap year student and 2 youth work volunteers.
Regrettably the Counselling service we have previously provided has closed, as the school ended the contract. However our mentoring offering has enabled us to continue supporting young people in schools, and has in fact expanded our capacity for 1-2-1 support
Our model of youth work places a professional youth worker at the centre of a geographical area who has overall responsibility for the work delivered, both by themselves directly as well as with volunteers and students. As this work has grown, we have been delighted to see this model working well to provide multiple points of access to support for young people and projects linking together offering a well-rounded and inclusive youth work programme.
Our plans for 2021 are:
- Develop a clearer strategy to increase the level of giving from private and church donors
- Further embed youth work delivery in Rochford and Castle Point, Basildon, Westcliff and Leigh areas, building key
- links and partnerships.
- Further develop and increase the effectiveness of administration for the organisation, specifically the recruitment of an administrator
Page 3
**BAR-N-BUS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021**
- Further develop the Trustee board, in particular recruiting up to a further 5 Trustees
- Run a Youth work training programme supporting degree and gap year students
- Adapt the volunteer training programme to increase team building opportunities, engagement and sense of community
- Explore traded income streams to generate additional general funds
We still expect this year to be a challenge but the opportunities before us are huge and we are excited about being able to work with amazing young people and fantastic partners. We are privileged to see the difference that youth work makes in young people's lives.
We are grateful to the on-going support we receive from our supporters.
## **ADMINISTRATION**
General administration is covered by the CEO.
## **INCOME GENERATION**
The principle source of income continued to be donations from Christian organisations, Christian minded individuals, grants from national and local charitable organisations and from local authority funding and partnerships. The trustees on behalf of the Trust recognise the grants received from local authorities who, by doing so are acknowledging the positive contribution of the Bar'N'Bus Trust to the local communities that they seek to serve.
## **LEGAL STATUS**
The Charity is a Company limited by Guarantee and is bound under the Companies Act 2006 and Charities Act 2011.
## **ORGANISATION**
The Charity is controlled by a Board of Trustees drawn from the business community and local churches. The day to day management is delegated to the Chief Executive Officer who is responsible for the management of the youth workers, under the supervision of the trustees.
During the year, Mark Tiddy stood down as a trustee. Mark was originally appointed a trustee in 2018, we are grateful for his service and his dedication to the Trust.
## **RESERVES POLICY**
The Charity aims to have sufficient reserves to:-
- Provide funds to enable the Charity to continue its activities in the short term absence of funding.
- Allow the Charity to continue to develop the services it is able to offer.
- Allow the Charity to pursue its long term development plan to meet the needs of present and future youngsters. In order to meet these requirements, the Charity aims to hold reserves equivalent to at least 25% of expenditure.
## **VOLUNTEERS**
The Charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fund-raising.
## **CONCLUSION**
I would like to thank all those involved in the Trust, whether as employees, volunteers (trustees and youth workers) or donors and supporters, in helping make this year one of continued success.
Approved by order of the board of trustees on 24 August 2021 and signed on its behalf by:
Page 4
**BAR-N-BUS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021**
K W Norman (Chair ) - Trustee
Page 5
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BAR-N-BUS TRUST**
## **Independent examiner's report to the trustees of Bar-n-Bus Trust ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
David Petrassi BA (Hons) FCCA ACA Francis James & Partners LLP 1386 London Road Leigh on Sea Essex SS9 2UJ
24 August 2021
Page 6
**BAR-N-BUS TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
16,792
**Charitable activities**
Youth support
4,320
Investment income
2
24
**Total**
21,136
**EXPENDITURE ON**
**Charitable activities**
Youth support
27,716
**NET INCOME/(EXPENDITURE)**
(6,580)
**Transfers between funds**
10
2,524
**Net movement in funds**
(4,056)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
27,807
**TOTAL FUNDS CARRIED FORWARD**
23,751|Restricted
funds
£
(1)
78,590
-
78,589
86,350
(7,761)
(2,524)
(10,285)
46,206
35,921|2021
Total
funds
£
16,791
82,910
24
99,725
114,066
(14,341)
-
(14,341)
74,013
59,672|2020
Total
funds
£
13,407
89,944
92
103,443
73,213
30,230
-
30,230
43,783
74,013|
|---|---|---|---|
The notes form part of these financial statements
Page 7
**BAR-N-BUS TRUST**
## **BALANCE SHEET**
## **5 APRIL 2021**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
8,896
-
**CURRENT ASSETS**
Debtors
8
587
-
Cash at bank
18,660
35,921
19,247
35,921
**CREDITORS**
Amounts falling due within one year
9
(4,392)
-
**NET CURRENT ASSETS**
14,855
35,921
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
23,751
35,921
**NET ASSETS**
23,751
35,921
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2021
Total
funds
£
8,896
587
54,581
55,168
(4,392)
50,776
59,672
59,672
23,751
35,921
59,672|2020
Total
funds
£
7,306
2,655
66,768
69,423
(2,716)
66,707
74,013
74,013
27,807
46,206
74,013|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 8
**BAR-N-BUS TRUST**
## **BALANCE SHEET - continued**
## **5 APRIL 2021**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 24 August 2021 and were signed on its behalf by:
K W Norman (Chair ) - Trustee
A P Churchill - Trustee
The notes form part of these financial statements
Page 9
**BAR-N-BUS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance Computer equipment - 25% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Irrecoverable value added tax**
Irrecoverable value added tax has been charged to the profit and loss account, against the relevant expense heading that incurred the value added tax. Any irrecoverable value added tax on fixed asset purchases has been capitalised and written off over the estimated useful life of the asset purchased.
continued...
Page 10
**BAR-N-BUS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2021**
## **2. INVESTMENT INCOME**
## **3.**
|**INVESTMENT INCOME**|||
|---|---|---|
||2021|2020|
||£|£|
|Interest received|24|92|
|**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2021
£
2,333|2020
£
1,653|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2021 nor for the year ended 5 April 2020.
## **5. STAFF COSTS**
No members of staff qualified as high paid staff and received a salary in excess of £60,000 per annum.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
13,407
**Charitable activities**
Youth support
9,591
Investment income
92
**Total**
23,090
**EXPENDITURE ON**
**Charitable activities**
Youth support
47,471
**NET INCOME/(EXPENDITURE)**
(24,381)
**Transfers between funds**
8,405
**Net movement in funds**
(15,976)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
43,783
**TOTAL FUNDS CARRIED FORWARD**
27,807|Restricted
funds
£
-
80,353
-
80,353
25,742
54,611
(8,405)
46,206
-
46,206|Total
funds
£
13,407
89,944
92
103,443
73,213
30,230
-
30,230
43,783
74,013|
|---|---|---|
continued...
Page 11
**BAR-N-BUS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2021**
|**7.**
**TANGIBLE FIXED ASSETS**
Computer
Equipment
equipment
£
£
**COST**
At 6 April 2020
6,327
2,817
Additions
1,588
2,335
At 5 April 2021
7,915
5,152
**DEPRECIATION**
At 6 April 2020
949
889
Charge for year
1,045
1,288
At 5 April 2021
1,994
2,177
**NET BOOK VALUE**
At 5 April 2021
5,921
2,975
At 5 April 2020
5,378
1,928
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Trade debtors
-
Other debtors
587
587
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Social security and other taxes
3,779
Accrued expenses
613
4,392
**10.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 6/4/20
in funds
funds
£
£
£
**Unrestricted funds**
General fund
27,807
(6,580)
2,524
**Restricted funds**
Restricted fund
46,206
(7,761)
(2,524)
**TOTAL FUNDS**
74,013
(14,341)
-|Totals
£
9,144
3,923
13,067
1,838
2,333
4,171
8,896
7,306
2020
£
1,815
840
2,655
2020
£
1,600
1,116
2,716
At
5/4/21
£
23,751
35,921
59,672|
|---|---|
continued...
Page 12
**BAR-N-BUS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2021**
## **10. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
21,136
**Restricted funds**
Restricted fund
78,589
**TOTAL FUNDS**
99,725
**Comparatives for movement in funds**
Net
movement
At 6/4/19
in funds
£
£
**Unrestricted funds**
General fund
43,783
(24,381)
**Restricted funds**
Restricted fund
-
54,611
**TOTAL FUNDS**
43,783
30,230
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
23,090
**Restricted funds**
Restricted fund
80,353
**TOTAL FUNDS**
103,443|Resources
Movement
expended
in funds
£
£
(27,716)
(6,580)
(86,350)
(7,761)
(114,066)
(14,341)
Transfers
between
At
funds
5/4/20
£
£
8,405
27,807
(8,405)
46,206
-
74,013
Resources
Movement
expended
in funds
£
£
(47,471)
(24,381)
(25,742)
54,611
(73,213)
30,230|
|---|---|
continued...
Page 13
**BAR-N-BUS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2021**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|Net
Transfers
movement
between
At 6/4/19
in funds
funds
£
£
£
**Unrestricted funds**
General fund
43,783
(30,961)
10,929
**Restricted funds**
Restricted fund
-
46,850
(10,929)
**TOTAL FUNDS**
43,783
15,889
-|At
5/4/21
£
23,751
35,921
59,672|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
44,226
158,942
203,168|Resources
Movemen
expended
in funds
£
£
(75,187)
(30,961)
(112,092)
46,850
(187,279)
15,889|
|---|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2021.
Page 14
**BAR-N-BUS TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Investment income**
Interest received
**Charitable activities**
Fee income
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Buses running costs
Community and mentoring
**Support costs**
**Management**
Wages and subcontractors
Training
Office costs
Telephone
Advertising
Sundries
Motor expenses
**Finance**
Insurance
Equipment depreciation
Computer equipment
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net (expenditure)/income**|2021
£
14,873
1,918
16,791
24
4,320
78,590
82,910
99,725
116
6,432
6,548
92,877
1,586
4,657
365
139
159
2,767
102,550
1,096
1,045
1,288
3,429
1,539
114,066
(14,341)|2020
£
12,396
1,011
13,407
92
9,591
80,353
89,944
103,443
65
2,052
2,117
58,017
1,886
2,296
358
185
690
3,728
67,160
927
949
704
2,580
1,356
73,213
30,230|
|---|---|---|
This page does not form part of the statutory financial statements
Page 15