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2022-03-31-accounts

Registered number: 03206320 Charity number: 1057772

ASSIST TRUST

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

ASSIST TRUST

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 17
Independent auditors' report on the financial statements 18 - 21
Statement of financial activities 22
Balance sheet 23
Statement of cash flows 24
Notes to the financial statements 25 - 42

ASSIST TRUST (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees
S Gamble		 Trustees
S Gamble
A Hewitt (resigned 17 November 2021)
T Hughes
L Cullum (resigned 7 December 2021)
M Langley
C Robson
J Tremlett (appointed 4 October 2021)
Company registered
number
03206320
Charity registered
number
1057772
Registered office
20 Colegate
Norfolk
NR3 1BQ
Company secretary
Richard Ward
Chief executive officer
Richard Ward
Independent auditors
Larking Gowen LLP
Chartered Accountants
King Street House
15 Upper King Street
Norwich
NR3 1RB

Page 1

ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 April 2021 to 31 March 2022. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Coronavirus update

Face to face activities recommenced more fully at Assist from July 2021 onwards, but measures to minimise the risk of catching the virus remained in place for much of that calendar year. Temperature checking on arrival, social distancing, enhanced hygiene measures and working in bubbles all helped to reduce the chance of viral spread and outbreaks were largely avoided while vaccination programmes were rolling out. Despite the introduction of these many new arrangements, members returning to Assist responded positively to the reopening of services. Everybody had missed seeing their friends and having the chance to engage in structured and meaningful activities once again.

During the months that followed, normal services were gradually resumed and most members returned for their full day’s attendance once again. Many community based services had to rebuild from scratch, but employment and travel training activities soon regained momentum and demand for their support has not diminished since.

The staff at Assist were extremely impressed to see how much resilience the members were showing at this time, despite such a long period of enforced isolation and disruption. Confidence and wellbeing levels grew quickly as individuals re-engaged with Assist services and gradually resumed their journeys towards greater independence.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Page 2

ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

b. Policies and objectives

The Assist Trust vision statement reads as follows:

The Assist Trust is all about independence and is based on the belief that we are all equal citizens.

We develop the strengths of people with learning disabilities in Norfolk by providing personalised, outcomefocused programmes.

We fulfil potential and promote a sense of purpose, well-being and integration into the community.

Quotes from Assist Trust members

"I am glad I am back at Assist because I missed my friends and my groups. I like my groups, Wide World group is interesting and I like it. Sign along group is interesting, you use your hands to sign along and you learn new stuff. I am happier now." Karen

"I like all the varied groups, I like the walking groups best as I get lots of exercise, fresh air in my lungs and it’s good for my mental health. Assist helps me be more independent. I like my work placement." Hannah

"I like going out on the bus, I like leading the group and being independent and being safe when I cross the road. I always press the button at the crossing and I indent, I look both ways for cars and bikes. I like talking to my friends." Amy

Page 3

ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Assist has had to go through a period of regular restructuring ever since services were first disrupted by the Covid 19 outbreak in early 2020. Throughout that whole time and while “normal” services gradually resumed throughout 2021, the charity has remained true to its fundamental goals and principles – to support members to become more confident and more independent in their lives.

The Trust’s flexible and adaptable approach was formally acknowledged in September 2021 by the Norfolk Care Awards, when Assist received recognition for “Innovative Use of Digital”.

Public Benefit

The Trustees confirm that in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the document “Charity Governance Code for larger charities”.

Page 4

ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

c. Main activities undertaken to further the Charity's purposes for the public benefit

Throughout 2021, Assist moved from providing mainly remote, online and outreach services, to re-opening building based activities and slowly increasing the range of services that were available to members pre-Covid.

As members started returning to face to face services, it was immediately clear that many had struggled to cope with the enforced isolation caused by the Covid outbreak and subsequent national lockdowns. Many individuals had lost the confidence and skills that were evident before the pandemic and a few were struggling with significant mental health issues at the time.

Most members and their families had kept in good touch with Assist during lockdown periods and this perhaps helped people to find their feet, once they had the chance to carefully mix with others and resume some form of structured activities. While many groups were restricted in their scope to start with, the simple opportunity of seeing friends and interacting with others helped many to rebuild their confidence levels once again.

"Yes, I’m glad I can come to Assist as I was bored at home." Wayne

"I like being able to go out, I didn’t like it when we had to stay indoors." Chris

"We don’t have to wear masks anymore. I am glad they have gone. I can understand now what people are saying." Kevin

Page 5

ASSIST TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Timetables of groups and activities on offer at Assist gradually returned to previous levels by the end of 2021 and early 2022 and members attending now have the full range of options to choose from once again:

On top of the 50+ such groups that now run every week at Assist, members can access individual support for travel training, employment and volunteering, as well as housing and independent living.

Despite the difficult task of re-establishing all such activities over recent times, outcomes achieved by the members at Assist, between April 2021 and March 2022, have been extremely impressive:

Referral process and support offered at Assist

The Assist Trust generally receives referrals for individuals wishing to make use of its services from Social Workers or other care professionals, following a care review or assessment. If the individual has unmet needs in areas that Assist can help with, they are invited to consider the Trust and to enquire about placement availability. Areas of support can include confidence building, making friends and managing relationships, managing money, accessing the community, travel training, getting a job, becoming more independent and maintaining a home.

At present, Assist supports 125 adults with learning disabilities and autism from around the County of Norfolk with most people living within a 10 mile radius of the City. Needs range from mild, to moderate and more severe, with individuals usually being based at either of the Trust’s two main sites, depending on which location suits their needs best.

Facilities

As well as the 2 main Assist sites of Lazar House and Colegate, the charity run a garden project and a local café. Full details are as follows:

Page 6

ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

All Assist Trust sites are situated close to bus lines, meaning that community facilities can easily be accessed from all sites.

Groups and Activities

While certain groups at Assist aim to develop specific work and life skills, all activities will support people to gain confidence and to gradually start taking on more responsibility. This is the ethos that underpins all work at the Trust, as people can only reach their full potential if they have the chance to try things out and to gradually build on skills already learnt. Every step towards independence depends on solid building blocks, so all groups focus strongly on the strengths of the individual and on ways they can gradually feel more confident in themselves.

Confidence levels and Positive Behaviour Support (PBS)

When members first arrive at Assist, it can take a little while to settle in and to feel comfortable enough to start getting more involved. Staff and members at the Trust make all newcomers feel very welcome and support is offered if anyone is struggling to cope with the change to a new way of working.

Positive Behaviour Support means that staff will always look to find positive ways to resolve problems or issues that might arise, encouraging very manageable steps as solutions are explored.

When people feel ready to start joining in more, all groups will support individuals to feel more confident in themselves bit by bit, building on the positive steps taken. Individuals are offered the chance to partake in groups that they are keen on, such as art, craft, gardening, outdoor work, sport, or whatever the preference might be, to help them find their feet and to give everyone the chance to get to know each other.

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ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Community access and taking responsibilities

All members at Assist will be supported to get out and about, into the community and onto public transport etc. whenever they feel able to do so. Lots of background training goes on to ensure that everyone knows how to manage such journeys safely and staff are on hand to give reminders and to support individuals as appropriate.

Several groups and activities will take place in the local community, especially during the warmer months, so that people can repeat the experience and feel more confident and more competent as time goes on.

Travel training, volunteering and employment

Assist has a team dedicated to work in these areas and members are offered the chance to take these steps towards independence when they feel ready to do so.

All groups will model the expectations that individuals will encounter when out in the wide world or in the work place and this gives people the best chance of success when trying things out themselves.

The travel and employment team have developed carefully graduated steps towards greater independence in these areas, meaning that all individuals can try some degree of work and travel experience whatever their abilities might be.

Norman Centre Café

Assist Trust took over the running of the café in the Norman Centre in 2015 and it has provided vital work experience opportunities for many members ever since. It has now become an established step in the employment journey for members of all abilities, with those able to progress further using it as a stepping stone to an external work placement. For those who might struggle with those more independent settings, it gives a gentler and more supportive work experience, that they might otherwise miss out on.

Housing

Funding from the Lloyds Banking Foundation in 2018 allowed Assist to employ a Housing Officer for the first time and the appointment helped to support the many members that were keen to move into independent living at the time. When this funding finished in late 2021, the Trustees at Assist agreed to maintain the position and to take on a new person in the role. This continuity allowed for further success in answering these needs and the Assist housing portfolio has also grown steadily since.

All Assist properties, both owned and leased, are now fully occupied by Assist Trust members and plans are in place to expand this provision in the future.

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ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

a. Key performance indicators

Steady numbers of individuals being referred to Assist Trust

Throughout lockdown periods and right through 2021, disruptions to normal services meant that many people changed their arrangements with providers like Assist. At the same time, it was difficult to welcome new people into the service, given that only limited spaces were available for those already on the books.

Despite these taxing circumstances, Assist was able to balance the books once more normal services resumed, thanks to continued interest in the service from individuals who were keen to take up spaces available.

Norfolk County Council support

Throughout the many months of service disruption caused by Covid 19, Assist and other providers in the region received steady financial support from Norfolk County Council. The department recognised the worth of day opportunity provision during the hardest times, when organisations like Assist were able to be flexible and creative in their offers.

As more traditional services steadily resumed, that support reverted back to payment by attendance, by which time numbers of those attending had increased sufficiently to sustain the service. Many individuals were struggling to attend their full quota of days during this period, but again NCC supported providers who could demonstrate the necessity for transitional arrangements.

During discussions and via consultations held over the months since reopening, Assist understands that NCC will aim to support all providers who continue to offer meaningful and engaging services to working age adults.

Assist continues to fulfil the strategic ambitions of Norfolk County Council in terms of support for adults with learning disabilities in the region.

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ASSIST TRUST (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

b. Review of activities

Outcome and Member’s Achievements

As described earlier, members at Assist Trust have achieved remarkable outcomes in their own lives, considering how challenging the period has been.

When member’s first started returning to building based services, they were supported to regain confidence and wellbeing in the first place. The value of meaningful and directional service provision was clearly demonstrated during this period, as members responded to the sociable and purposeful environment at Assist Trust.

By re-establishing services aiming to support people towards further independence, significant and encouraging achievements were secured in all the following areas:

Member’s Achievements

All members are encouraged to take steps towards greater independence, no matter how small they might be or what level of ability the person might have. These days, specific member’s achievements are uploaded onto the Assist Trust website and social media channels, but here are some examples:

Fundraising Report

The Assist Trust is fortunate in having some very loyal and generous supporters who have donated funds regularly and, in some cases, over many years. It is only with this ongoing support that Assist can maintain or launch “value added” services while making improvements to facilities on such a regular basis.

Our heartfelt thanks go once again to the individuals and organisations that have supported Assist over the past year:

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(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

Collectively, these supporters donated over £100,000 towards the work of the charity over the course of the year, enabling vital work to continue during some very challenging times.

The main areas that required funding during this period were as follows:

Financial review

a. Going concern

Over the course of the year, financial support from Norfolk County Council moved from agreed monthly payments, based on pre-Covid figures, to payment by placement once again. This transition occurred during the Summer of 2021 and providers like Assist were then required to submit invoices based on actual attendance and explained non-attendance. As long as Covid related absences could be explained, payments were made accordingly and Assist consequently managed this phase successfully.

As services returned to a semblance of normality, the numbers of individuals attending Assist gradually returned to pre-Covid levels. Many people slowly came back for the previous quota of days and those who changed services or dropped days at Assist were replaced by others joining the Trust for the first time.

With ongoing positive dialogue with Norfolk County Council and with steady demand for Assist Trust services continuing, the Trustees are confident that Assist can be considered a going concern for the foreseeable future.

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(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

b. Reserves policy

The Trustees are conscious of the need to maintain unrestricted reserves sufficient to meet planned and unforeseen fluctuations in income and expenditure for the foreseeable future. Ongoing budget concerns for services in the region mean that the Trustees intend to maintain a policy whereby the free reserves held by the charity should be between 3 and 6 months’ worth of the resources expended. At present the free reserves, which are those unrestricted funds not invested in fixed assets and excluding designated funds, amount to £339,606 (2021: £339,606) which approximates to the equivalent of 4.3 (2021: 4.3) months' operating expenditure.

c. Principal risks and uncertainties

Assist maintains a register that assesses risk in all the following areas:

Reviews of this register consider all actions and measures employed to mitigate risk and suggestions and updates are brought to the board of Trustees for further discussion.

The main areas of concern that have been raised over the past year have centred around the continuing impact to services caused by Covid 19, ongoing disruption to finances as a result of this impact and obstacles standing in the way of a full resumption of services.

Re-establishing and maintaining good staffing levels was a central part of this consolidation process as services resumed. In common with all organisations in the care sector, staff turnover has increased at Assist and recruitment has become more challenging at the same time. Trustees considered and implemented measures to encourage potential workers into the Trust, with improved working conditions and flexible working patterns adopted accordingly. Successful recruitment followed and the staff team are now back to full strength.

Governance functions have likewise been strengthened over this time, with greater clarity established over the role of board members, the role of the various sub-Committees employed at the Trust, as well as areas of authority delegated to the CEO.

The Trustees recognise that a full review of Assist Trust strategic plans would be necessary in the coming months, given the fundamental changes caused by the pandemic. While reviewing all strategic ambitions for the Trust and its members, the Trustees recognise the many challenges faced throughout society during this period of consolidation and rebuilding. The board are certain that the innovative and progressive work of Assist will be of greater value than ever, in a world of reduced resource and opportunity.

Page 12

(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

d. Financial risk management objectives and policies

The Trustees are confident that by developing and innovating services in response to the needs of the members - while maintaining effective management of all systems and structures - Assist can continue as a trusted provider of services for people with learning disabilities in Norfolk. Despite the financial challenges faced by all providers in the region, and by the Local Authority themselves, the board remains convinced that this policy continues to offer the best chance for the long term security of the charity.

The statement of financial activities show an increase in funds of £97,041 (2021: £148,675) with total incoming resources amounting to £1,041,935 (2021: £1,096,396) and total resources expended of £944,894 (2021: £947,739).

The charity’s balance sheet shows total funds of £1,043,687 (2021: £946,646) of which £64,319 were restricted at 31 March 2022 (2021: £72,088).

e. Principal funding

The majority of funding required to maintain high quality services at Assist continues to come from or via Norfolk County Council Social Services - charged in the form of a daily rate for those attending. These payments have returned to attendance-based invoicing, similar to pre-Covid arrangements, with some additional information now required in order to evidence claims made.

Norfolk County Council will be considering some changes to payments and costings for day opportunities as they re-engage with the market to consider the “Pathway” model provision once again. These ambitions had been shelved while the effects of the pandemic continued, but this restructuring of the market remains their stated intention and Assist is well placed to thrive in this newly structured market place.

Around 10% of the total income at Assist comes from grant making trusts and foundations, who respond to fundraising appeals conducted throughout the year. Capital and revenue funding is sought in order to develop and then sustain enhanced services, for the direct benefit of the member’s attending. Once again, funding organisations have responded generously across the year and this approach remains one of the best ways for the charity to improve services while innovating and trialling new models of work.

Structure, governance and management

a. Constitution

Assist Trust is registered as a charitable company limited by guarantee and was set up by a Charity Commission Scheme, charity number 1057772. Assist Trust was incorporated on 31 May 1996 (amended 14 February 2000) and registered as a charity on 27 August 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute and amount not exceeding £1.

Page 13

(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co opted under the terms of the Trust deed.

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a maximum of nine years.

The Board of Trustees has sought to ensure that the trustee body offers a diverse mix of experience and skills in order that the client group (adults with learning disabilities) is appropriately represented. The board currently advertises for new trustees in house. Areas of expertise represented on the board include IT, housing, finance, health, education, HR, business, fundraising, management and law. Details of abilities and experience are kept by Assist and action is taken to fill any perceived gaps in committee skills as vacancies arise.

c. Policies adopted for the induction and training of Trustees

All trustees are familiar with the work of Assist and they are able to visit all venues to see for themselves the services which they govern. Additionally, all trustees are given copies of the Association's Memorandum and Articles of Association and the latest Annual Report. The Chairperson is kept informed of any trustee training offered by local organisations which may be of interest to committee members and relevant to all trustees, and they are offered the Charity Commission's "The Essential Trustee" for reference.

d. Pay policy for key management personnel

The Trustees will continue to ensure that staff remuneration at Assist is carefully and appropriately assessed every 12 months, in the lead up to each new financial year. Members of the board will compare Assist rates with other suitable organisations in the sector and in the region in order to ascertain appropriate benchmarks. With that information and with reference to other financial considerations, such as pension obligations and negotiations with Norfolk County Council, the Trustees will make decisions that aim to maintain good levels of pay and working conditions for all workers at the Trust, balanced with the financial realities of the time. Particular consideration will be given to appropriate remuneration for the CEO and other members of senior management, in order to maintain levels of reward that fairly reflect the responsibilities involved, but that do not exceed reasonable limits. In these ways, the Trustees will aim to continue rewarding the workers of the Trust for their hard work and commitment, at levels that promote further motivation and long term investment and with a view that ensures the financial stability of the Trust going forward.

e. Organisational structure and decision making

Assist Trust has a Board of Trustees of 5 (2021: 6). The board meet monthly and they are responsible for the strategic direction and policy of the charity. Financial services are outsourced to Aston Shaw, Chartered Accountants, who record details of all income and expenditure and provide trustees with monthly management accounts. Day to day responsibility for the provision of services rests with the Chief Executive Officer, the Head of Services, the Office Manager and the Operations Managers.

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(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Plans for future periods

Assist plans to review all strategic ambitions for the Trust during 2022, in close consultation with all stakeholders of the Trust and in light of the fundamental changes that the pandemic has caused. The needs and wishes of the members (service users) will remain central to these plans and the review will uphold the following key strategic ambitions:

  1. To continuously improve services to members currently attending Assist.

  2. To develop services that respond to the needs expressed by the members attending Assist.To help those who could manage with less formal support to move through the organisation and into a more independent life.

  3. To raise the profile of Assist generally and increase awareness amongst those who might benefit from its services, ensuring a consistent level of interest from potential new referrals.

  4. To retain a competitive edge.

  5. To remember that the staff are at the heart of everything we do – we’ll work to encourage a culture of trust, people development and wellbeing

Despite such significant disruption over recent months and years, Assist and its members have quickly reestablished services and regained momentum. The resilience and fortitude of the members has been admirable over this period and there is a strong desire to now make up for lost time.

Staff turnover has been higher than over previous periods, but some excellent new recruits have joined the Trust and they have quickly settled in and helped the charity to rebuild. With new areas of expertise and experience brought into the mix, Assist can confidently support members to achieve more in their lives. Strategic plans will assess potential development in all of the following areas:

Fundraising to innovate services and to improve facilities

As mentioned, Assist has built up positive and long-standing relationships with many funders over the years. Individuals, companies, Trusts and Foundations have all responded generously to the needs described in Assist Trust fundraising appeals and plans are in place to build on that positive support going forward.

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(A company limited by guarantee)

ASSIST TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Plans for future periods (continued)

Independence Support Scheme and the Assist Trust Cafe

The enhanced services provided under the independence scheme have shown remarkable results over the years, even during the disruptions of the past two in particular. Large numbers of members have benefited from the focused and tailored support that this scheme allows, in areas of travel training and work experience in particular and the Assist Trust café has now become an essential part of their journey towards the working world.

Assist plans to continue rebuilding all services in this area in the coming years, responding to the growing needs that are being expressed by the members attending. The successful model of work demonstrated by these arrangements has been endorsed by Commissioning Managers at Norfolk County Council, who recognise its truly innovative nature.

Improving and developing services for all members

While building on the success of new areas of work, Assist is committed to improving and developing existing services for the benefit of those attending.

Members talk to their allocated keyworkers on a regular basis and their views are sought on all areas of work at the Trust, including ways that the organisation might improve and develop its services. The Member’s Committee is also consulted on such matters and this representative group of members is supported to raise ideas and concerns about the Trust on a regular basis.

In these ways, Assist can garner opinion about any services that might need changing or any facilities that might need improving in any way. At the same time, the members have the opportunity to discuss the needs and wishes that they have as they become more independent in their lives, informing the Trust on how services should develop accordingly. All development of services is thereby kept close to the needs of the members attending and in line with the futures they are aiming to achieve.

Corporate Members' liability

The Corporate Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.

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ASSIST TRUST IA company Ilmlted by guaranlge) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Statement of Trustees, responslbllltlos The Trustees (who are also the directors of the Charity for the purposes ol company lawl are responsible lor preparing the Trustees. report and Ihe linanryal statements in accordance wlh applicable law and United Kingdom Accounting Standards {Uniled Kingdcm Generally Accepted Accounting Praclicel. Company law requires the Twslees to prepare linanaal stslements for each financial year. Under company law. Ihe Trustees musl not approve the financial slalemenls unless they are sabsfied Ihal they give 8 true and lair view of the slate of affairs ol the Charily and ol its incoming resources and application ol resources, including ils income and expenditure. for that period_ In preparing these financial stalemenls, the Trustees are required lo.. select suitable accounting poliaes and then apply them con9slenlly', observe the meth￿S and prinaples of the Charities SORP IFRS 1021: make judgments and accounting estimales that are reasonable and prudent., slate whether applicable UK Accountin9 Stsndards {FRS 102} have been followed, subject lo any material departures disdosed and explained in the financial slalemenis.. prepare the financial slalemenis on the going concern bass unless il is inappropriate to presume that the Charity wll continue in business. The Trustees are responsble for keeping adequate accounb.ng records that are sufficient to show and explain the Charity's transactions and disdose with reasonable accuracy al any time ihe financial position of the Charity and enable Ihern to ensu(e Ihal Ihe financ#al slalemenls comply wlh the Companies Act 2006. They are also respon￿ble for safeguarding the assets of the Charity and hence for laking reasonable steps for the preventio and detection ol fraud and other irrewlarilies. Dlsclosure of Information to auditors Each of the per￿nS who are Trustees at Ihe lime this Trustees. rewrt is approved has confirmed that.. so far as thal Trusiee is awdre. there is no relevant audit infomialion of which the charity's auditors are unaware. and that Tmslee has taken all the steps Ihal ought lo have been tsken as a Trustee in order lo be aware ol any relevanl audit information and lo establish that the charity's auditors are avwdre ol that information. Auditors The auditors, Larking Gowen LLP, have indicaled theii wllingness lo continue in office. The designated Trustees will propose a motion reapwnling the al￿Itc￿S al a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by.. S Gamble (Trusleel Dale". 19 October 2022 Page 17

(A company limited by guarantee)

ASSIST TRUST

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ASSIST TRUST

Opinion

We have audited the financial statements of Assist Trust (the 'charity') for the year ended 31 March 2022 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their 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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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.

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ASSIST TRUST

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ASSIST TRUST (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. 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. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our 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 Companies Act 2006 requires us to report to you if, in our opinion:

Page 19

ASSIST TRUST

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ASSIST TRUST (CONTINUED)

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.

Auditors' 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 Auditors' 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:

Due to the field in which the Charity operates, we identified the following areas as those most likely to have a material impact on the financial statements: healthy and safety; employment laws; GDPR, safeguarding, serious incident reporting and compliance with the UK Companies Act.

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:

Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.

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 Auditors' report.

Page 20

(A company limited by guarantee)

ASSIST TRUST

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ASSIST TRUST (CONTINUED)

Use of our report

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

J Grimmer FCA DChA (Senior statutory auditor) for and on behalf of Larking Gowen LLP Chartered Accountants Statutory Auditors King Street House 15 Upper King Street Norwich NR3 1RB

N.B. The date of signing should be entered in 'ACCOUNTS COMPLETION' section Date: 11 November 2022

Page 21

ASSIST TRUST

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net (expenditure)/income
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2022
£
102,263
-
-
102,263
114,182
114,182
(11,919)
4,150
(7,769)
72,088
(7,769)
64,319		 Unrestricted
funds
2022
£
5,912
933,634
126
939,672
830,712
830,712
108,960
(4,150)
104,810
874,558
104,810
979,368		 Total
funds
2022
£
108,175
933,634
126
1,041,935
944,894
944,894
97,041
-
97,041
946,646
97,041
1,043,687		 Total
funds
2021
£
173,434
922,590
372
1,096,396
947,739
947,739
148,657
-
148,657
797,989
148,657
946,646

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 25 to 42 form part of these financial statements.

Page 22

ASSIST TRUST IA company limited by guarantee) REGISTERED NUMBER: 03206320 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Noto Fixed assets Tangible 8ssels Current assets 10 291.542 309,509 Debtors Cash al bank and in hand 20.194 848.706 87,621 678, 132 868.900 765, 753 Credilors.. amounts falling due within one year 12 {30.702} (36.920) Net current assets 838.198 728, 833 Total assets1gs$ current liabilities 1.129,740 1,038,342 Creditors." amounts falling due afler more than one year 13 {86,0531 {97,696J Total nel assets 1.043.687 946,646 Charlty funds Reslricled funds Unreslricled funds 14 64,319 979,368 72,088 8T4,558 14 Total funds 1.043.687 946,646 The Tnjslees aCknO￿edge their re¥x)nsbililies for (yjmplwng the requirements of the Act wth respect lo accounting records and preparabon of financial statements. The financ4al slalemenls have been prepared in aoLord8nce the provisions applicable lo entities subject lo the small companies regime. The financial slalemenls were approved and 8ulhorised for issue by the Trustees and signed on their behalf by.. S Gamble (Trusieel Dale.. 19 Octobw 2022 The notes on pages 25 to 42 form part of Ihese finanual slalements. Page 23

(A company limited by guarantee)

ASSIST TRUST

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Repayments of borrowing
Interest paid
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
193,218
126
(13,923)
(13,797)
(5,433)
(3,414)
(8,847)
170,574
678,132
848,706		 2021
£
203,387
372
(16,118)
(15,746)
(2,657)
(3,770)
(6,427)
181,214
496,918
678,132

The notes on pages 25 to 42 form part of these financial statements

Page 24

ASSIST TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. General information

Assist Trust is a company limited by guarantee, registered office 20 Colegate, Norfolk, NR3 1BQ.

The financial statements are presented in Sterling and rounded to the nearest £.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assist Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

2.3 Going concern

The Trustees have considered a period of 12 months from the date of approval of these financial statements and, based on the level of funds within the charity, the ongoing positive discussions with local authorities and the fact that services are now being provided at close to capacity levels once again, the Trustees deem it appropriate to prepare the accounts on an ongoing basis.

Further details can be found in the Trustees' report contained within these accounts, notably within the going concern, principal risks and uncertainties and principal funding sections

Page 25

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.4 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' Report for more information about their contribution.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit 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. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Page 26

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.6 Interest receivable

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 or payable by the institution with whom the funds are deposited.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Freehold property - over 50 years
Leasehold property - over the lease term
Motor vehicles - 25% straight line
Fixtures and fittings - 25% straight line
Computer equipment - 25% straight line

2.8 Operating leases

Rentals under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Account on a straight line basis over the lease term.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 27

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.11 Liabilities and provisions

Liabilities 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.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.12 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 28

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.15 Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilization and the physical condition of the assets. See note 10 for the carrying amount of property, plant and equipment and note 2.6 for the useful economic lives for each class of assets.

Impairment of debtors

The company makes an estimate of the recoverable value of trade debtors and other debtors. When assessing impairment of trade and other debtors, management considers factors including the ageing profile of the debtors and historical experience. See note 11 for the net carrying amount of the debtors.

Page 29

ASSIST TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. Income from donations and legacies

Donations
Grants
Donations
Grants
Income from charitable activities
Activities in furtherance of the charity's objects
Activities in furtherance of the charity's objects		 Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
5,912
102,263
-
102,263
5,912
Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
3,329
159,105
11,000
159,105
14,329
Unrestricted
funds
2022
£
933,634
Unrestricted
funds
2021
£
922,590		 Total
funds
2022
£
5,912
102,263
108,175
Total
funds
2021
£
3,329
170,105
173,434
Total
funds
2022
£
933,634
Total
funds
2021
£
922,590

4. Income from charitable activities

Page 30

ASSIST TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. Investment income

Investment income
Investment income
Analysis of expenditure by activities
Activities in furtherance of the charity's objects
Activities in furtherance of the charity's objects		 Unrestricted
funds
2022
£
126
Unrestricted
funds
2021
£
372
Activities
undertaken
directly
2022
Support
costs
2022
£
£
754,794
190,100
Activities
undertaken
directly
2021
Support
costs
2021
£
£
794,901
152,838		 Total
funds
2022
£
126
Total
funds
2021
£
372
Total
funds
2022
£
944,894
Total
funds
2021
£
947,739

6. Analysis of expenditure by activities

Page 31

ASSIST TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Establishment
Analysis of support costs
Staff costs
Establishment
7.
Auditors' remuneration
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts		 Total
funds
2022
£
552,745
31,890
170,159
754,794
Total
funds
2022
£
82,940
107,160
190,100
2022
£
6,270		 Total
funds
2021
£
574,081
33,217
187,603
794,901
Total
funds
2021
£
69,375
83,463
152,838
2021
£
5,450

Page 32

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2022
£
577,790
45,960
11,935
635,685		 2021
£
584,295
44,887
14,274
643,456

During the year redundancy and non-contractual severance payments of £6,000 (2021: £12,270) were made to 1 (2021:2) employees. All amounts were paid during the year and are recognised on the basis set out in accounting policy 2.5.

The average number of persons employed by the Charity during the year was as follows:

Direct charitable
Administrative		 2022
No.
26
10
36		 2021
No.
27
11
38

Included within administrative staff are the 7 trustees who served during the year (2021: 8). No remuneration was paid to these trustees as detailed in note 9.

No employee received remuneration amounting to more than £60,000 in either year.

In 2022 5 (2021: 5) members of key management personnel received £206,498 for the year ended 31 March 2022 (2021: £189,286), including employers national insurance contributions.

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 33

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. Tangible fixed assets

Freehold
property
£
Cost or valuation
At 1 April 2021
246,987
Additions
-
At 31 March 2022
246,987
Depreciation
At 1 April 2021
4,940
Charge for the year
4,940
At 31 March 2022
9,880
Net book value
At 31 March 2022
237,107
At 31 March 2021
242,047
Debtors
Due within one year
Trade debtors
Prepayments and accrued income		 Long-term
leasehold
property
£
194,835
10,658
205,493
154,059
15,215
169,274
36,219
40,776		 Motor
vehicles
£
6,800
-
6,800
1,360
1,088
2,448
4,352
5,440		 Fixtures and
fittings
£
54,359
3,265
57,624
33,113
10,647
43,760
13,864
21,246
2022
£
7,391
12,803
20,194		 Total
£
502,981
13,923
516,904
193,472
31,890
225,362
291,542
309,509
2021
£
77,005
10,616
87,621

11. Debtors

Page 34

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
5,548
7,099
4,577
13,478
30,702		 2021
£
5,338
10,110
677
20,795
36,920

The bank loan is repayable by installments over 15 years and is secured over the Charity's freehold property. Interest is charged at 3.8% p/a for 5 years, and subsequently at 2.65% plus base rate p/a (subject to a minimum of 2.65% p/a).

Page 35

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. Creditors: Amounts falling due after more than one year

Bank loans
Included within the above are amounts falling due as follows:
Between one and two years
Bank loans
Between two and five years
Bank loans
Over five years
Bank loans		 2022
£
86,053
2022
£
5,762
20,203
60,088		 2021
£
91,696
2021
£
5,544
13,023
73,129

The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:

2022 2021
£ £
Payable or repayable by instalments 60,088 73,129

The bank loan is repayable by installments over 15 years and is secured over the Charity's freehold property. Interest is charged at 3.8% p/a for 5 years, and subsequently at 2.65% plus base rate p/a (subject to a minimum of 2.65% p/a).

Page 36

ASSIST TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds

Statement of funds - current year

Balance at 1
April 2021
£
Unrestricted funds
Designated funds
229,945
General funds
644,613
874,558
Restricted funds
Cafe Assistant
-
Independence Support
Scheme
12,535
General Current Funding
Needs
7,468
Outdoor Games Sports
Resources
3,000
Group Activities
233
Housing Officer
14,565
IT Equipment
4,502
Coronavirus
29,785
Furniture
-
72,088
Total of funds
946,646		 Income
£
Expenditure
£
-
-
939,672
(830,712)
939,672
(830,712)
2,200
(9,670)
42,000
(41,113)
36,875
(2,548)
13,000
(1,542)
-
-
-
(18,715)
1,000
(1,271)
5,188
(39,323)
2,000
-
102,263
(114,182)
1,041,935
(944,894)		 Transfers
in/out
£
122,506
(126,656)
(4,150)
7,470
-
(11,587)
-
(233)
4,150
-
4,350
-
4,150
-		 Balance at
31 March
2022
£
352,451
626,917
979,368
-
13,422
30,208
14,458
-
-
4,231
-
2,000
64,319
1,043,687

Page 37

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds (continued)

Funds transfers

The Housing Officer funding came to an end during the period and consequently the fund was in deficit at 31 March 2022. The Trustees have agreed to fund this program from Designated Funds until future funding is secured, so an amount of £4,150 has been transferred out of designated funds to restricted funds.

The transfer out of the General Current Funding Needs restricted fund were to cover deficits on other restricted funds. Whilst this fund is restricted, the restriction is to more than one project. This transfer is therefore in line with the original funding agreements.

As part of current strategic development plans the trustees have agreed a transfer of £122,506 to designated funds. The trustees expect funds to be applied in the next 5 years.

Restricted funds

The Independence Support Scheme represents donations to help provide funding for the continued employment of the independent support worker who is responsible for working with the members to support them with independent living skills.

The General Current Funding Needs fund represents donations received covering more than one appeal.

The Outdoor Games Sports Resources represents donations to help fund outdoor sports resources for use by members.

The Housing Officer fund represents the wages and expenses of the housing officer, funded by donations.

Designated funds

This fund has been established to help secure future funding required for all improvements and developments at the Trust and for the housing and independent living project plans in particular.

Page 38

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
General funds
Restricted funds
Cafe Assistant
Independence Support
Scheme
General Current Funding
Needs
Outdoor Games Sports
Resources
Group Activities
Housing Officer
IT Equipment
Coronavirus
Total of funds		 Balance at
1 April 2020
£
105,704
670,329
776,033
1,123
826
7,831
-
1,196
10,980
-
-
21,956
797,989		 Income
£
-
937,291
937,291
10,311
47,657
289
3,000
-
24,945
5,000
67,903
159,105
1,096,396		 Expenditure
£
-
(838,766)
(838,766)
(11,434)
(35,948)
(652)
-
(963)
(21,360)
(498)
(38,118)
(108,973)
(947,739)		 Transfers
in/out
£
124,241
(124,241)
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2021
£
229,945
644,613
874,558
-
12,535
7,468
3,000
233
14,565
4,502
29,785
72,088
946,646

Page 39

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2022
Unrestricted
funds
2022
£
£
4,231
287,311
60,088
808,812
-
(30,702)
-
(86,053)
64,319
979,368		 Total
funds
2022
£
291,542
868,900
(30,702)
(86,053)
1,043,687

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2021
£
4,502
67,586
-
-
72,088		 Unrestricted
funds
2021
£
305,007
698,167
(36,920)
(91,696)
874,558		 Total
funds
2021
£
309,509
765,753
(36,920)
(91,696)
946,646

Page 40

(A company limited by guarantee)

ASSIST TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

16. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Increase)/ Decrease in debtors
Increase/(Decrease) in creditors
Interest paid
Interest received
Net cash provided by operating activities
17.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
18.
Analysis of changes in net debt
At 1 April
2021
£
Cash at bank and in hand
678,132
Debt due within 1 year
(5,338)
Debt due after 1 year
(91,696)
581,098		 2022
£
97,041
31,890
67,427
(6,428)
3,414
(126)
193,218
2022
£
848,706
848,706
Cash flows
£
170,574
(210)
5,643
176,007		 2021
£
148,657
33,217
(4,335)
22,450
3,770
(372)
203,387
2021
£
678,132
678,132
At 31 March
2022
£
848,706
(5,548)
(86,053)
757,105

Page 41

ASSIST TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

19. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £11,935 (2021- £14,274). There were amounts payable to the fund at the balance sheet date is £142 (2021- £12).

20. Operating lease commitments

At 31 March 2022 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2022
£
82,379
123,865
206,244		 2021
£
88,771
201,490
290,261

21. Related party transactions

During the year the Charity received rental income totalling £Nil (2021: £4,680) from one of the trustees. No amounts were due to or from the trustee as at 31 March 2022 (2021: £Nil). All transactions with related party's were entered into at an open market rate.

22. Post balance sheet events

Since the year end the charity has entered into arrangements to purchase a property at 11 Maurice Close for £360,0000. The property will be funded through a bank loan.

Page 42