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2021-03-31-accounts

Company number: 3217598 Charity number: 1059084

Bishop Creighton House Settlement

Report and financial statements for the year ended 31 March 2021

Bishop Creighton House Settlement

For the year ended 31 March 2021

Contents

Reference
and
administrative
information ...................................................................................... 2 Trustees’
annual
report ................................................................................................................... 3 Independent
auditor’s
report
.........................................................................................................
12
Statement of fnancial activities (incorporating an income and expenditure
account) .................... 17
Balance
sheet ................................................................................................................................. 18
Statement of cash fows .................................................................................................................
19
Notes
to
the
fnancial
statements .................................................................................................. 20

Bishop Creighton House Settlement

Bishop Creighton House Settlement

For the year ended 31 March 2021

Reference and administration details

For the year ended 31 March 2021

Company number 3217598 Charity number 1059084

Registered office and 378 Lillie Road, London SW6 7PH operational address

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Lee Smith Chair
Jane Walker Treasurer
Tom Fitzgerald
Tom Hackett
Alex Morley
Rhys Owen
Key Management Rory Gillert Chief Executive & Company Secretary
Personnel Matthew Byrne Care & Repair Manager
Joy Wilson Older People’s Services Manager
Caecilia Isidore Safer Homes & Community Centre
Manager
Bankers CAF Bank
West Malling
Kent
Auditors Sayer Vincent LLP

Bishop Creighton House Settlement

Chartered Accountants and Statutory Auditors Invicta House 108-114 Golden Lane London EC1Y 0TL

2

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

The trustees present their report and the audited financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 2 form part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The trustees review the aims, objectives and activities of the charity each year. This report looks at the charity’s achievements and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The Aims of the Charity

Bishop Creighton House (BCH) exists to provide a community centre and a number of social support and welfare services for people living in the London Borough of Hammersmith & Fulham and surrounding areas. It specialises in meeting the needs of people who are old, disabled, young or vulnerable and aims to support their independence, health and well-being.

BCH fulfils charitable purposes as outlined in the Charities Act 2011 principally through 'the relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage'. BCH meets the public benefit requirement of the Act through the range of its services to residents in the Borough, as described in the 'Activities' and 'Achievements & Performance' sections.

Activities

3

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

Achievements and performance

The charity's main activities and the people it tries to help are described below. All its charitable activities are undertaken to further BCH’s charitable purposes for the public benefit.

Working with Orsini-Brewin Architects, we finalised plans for a redeveloped Community Centre, which will improve access for people with disabilities and provide new studios and workshops. We are grateful to The Band Trust, who made a very generous pledge in June 2020, which will enable us to transform the basement and ground floor of the building. We expect work to start in the autumn of 2021, when The Band Trust’s pledge will be redeemed.

All BCH operations in 2020/21 were adversely affected by the coronavirus pandemic.

Community Centre

The Community Centre provides meeting space for residents of LBH&F and offers a range of recreational, educational and cultural activities. In the year, it was used by more than 320 group members running 12 classes, events and activities. The Centre had to close for a number of months due to the pandemic, so was barely used; in normal times, the number of users is far higher. We reopened with restrictions in August, in line with NHS and Health & Safety Executive guidance.

Learning Disability Outreach

The project recruits, trains and supports volunteers to mentor people with learning disabilities, provides social opportunities, health and wellbeing activities, educational/skills workshops, a literacy programme and employment support and advice. Priority is given to people who are particularly isolated or in periods of transition - such as those leaving school or college – who have few or no other sources of support. During the year, the project offered support to 123 people with the assistance of 16 volunteer mentors.

Homeline

Homeline was at the forefront of the pandemic response in H&F, helping more older people than ever before with phone and video calls, food deliveries and prescription collections.

Homeline provided daily phone calls, volunteer home visits, casework, social events and newsletters for around 408 isolated older people. The service reduces isolation and loneliness and acts as a safety net, identifying problems before they become a crisis. Homeline staff recruit, train and manage volunteers, conduct ‘safe and well checks’ for scheme members who have not answered their phone for an agreed number of days, and carry out casework and advocacy for members experiencing problems and needing additional support.

4

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

The telephone befriending service operates every day of the year including bank holidays when people are likely to feel more isolated. Homeline had 84 befriending matches, held 18 social events and 40 exercise classes via video link and 30 volunteers and three staff made over 18,500 telephone befriending calls to nearly 300 clients. Staff helped with over 2,380 pieces of casework, supporting 357 clients (an increase of over 250%). There were 108 active volunteers; 31 new volunteers were recruited.

Care & Repair

Care & Repair is a home improvement agency, one of a national network of agencies. Our staff help older, disabled and vulnerable homeowners and private and council tenants to adapt their homes, to meet their needs and make them safe and accessible. Staff draw up building specifications for the proposed adaptations, help clients to access statutory grants, appoint approved building contractors and oversee all the work. Crucially, we also provide vital support to some very vulnerable clients during what can be a major upheaval. 67 jobs were carried out in the year.

Safer Homes

The service offers home security and safety equipment installations and advice to older and disabled people, to families with children under five and to people who have experienced domestic violence, burglary or hate crime. The service was unavoidably restricted by the pandemic, but visited 176 households, fitting 540 pieces of equipment. The service carried out 28 small jobs, 38 ‘home essentials’ tasks and fitted draught proofing for 10 households.

Keep Active Hammersmith & Fulham/Kensington & Chelsea KA H&F is a volunteer delivered project, run in partnership with H&F NHS Rehabilitation Services, helping older people back to fitness after a fall or illness. Due to the pandemic, from April to September 2020 the NHS rehab teams in H&F, K&C and Westminster were deployed to provide a ‘Home First’ service for hospital patients. All clinically vulnerable persons had to stay at home, so no referrals were received during this period. From October 2020 to March 2021, 12 clients were referred.

KA K&C is based on the well-established H&F service and run on similar lines. From August 2020 to March 2021, 25 clients were referred. In both boroughs, a total of 26 volunteers were active during this time.

Keep Active Westminster

KAW is a volunteer delivered project that began in November 2015. Modelled on KA H&F and run in partnership with Westminster NHS Rehabilitation Services, it helps older people back to fitness after a fall or illness. From October 2020 to March 2021, 12 clients were referred to the service and there were 18 volunteers. In April 2021, KAW and KA K&C were transferred to Open Age, a Westminster/K&C based service provider.

Financial review

Income for the year was £736,776, an increase of nearly £60,000 on the previous year. This is a relatively good outcome and is largely a result of successful applications for emergency ‘coronavirus-specific’ funding.

5

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

Designated funds at the end of the year were £283,300. £100,000 of this sum is designated as a fund for maintenance of the existing building and for its redevelopment.

The net movement in funds for 2020/21 was a surplus of income over expenditure of £82,076 (2019/20: a deficit of £231,730). This comprised an unrealised gain in investments of £69,400 and an operating surplus of £12,676. This surplus, in contrast with last year’s loss, is mainly due to emergency pandemic funding, other fundraising outcomes and a slight increase in the value of our investment property, the Garden House flats.

For Community Centre, Safer Homes and Care & Repair, all reliant on earned income, we were able to access limited financial support from the Government’s Coronavirus Job Retention Scheme.

Investment Policy & Performance

The organisation continued with the investment policy originally formulated in 2006, reviewed by the trustees in February 2016 and which will be reviewed again in 2022. The value of the investments increased by £29,400 during the year.

Fundraising Activity & Performance

There was an increase in income of £59,367 compared with 2019/20, a reasonable outcome in view of the pandemic (see Financial Review above).

BCH employs a 21 hour per week fundraiser, who concentrates mainly on applications to trusts and foundations. The charity does not use commercial fundraisers and does not raise funds from the general public.

Principal risks and uncertainties

Risk Management

The Trustees maintain a detailed risk register, and ensure that strategies are in place to minimise organisational risk. A range of policies and procedures, updated regularly, are in place to guard against major financial and operational risks, and risk management underpins strategic planning.

In the normal course of events, trustees consider the principal risks to be financial (lack of funding, reduced reserves), operational (IT system failure, for example) and strategic (competition from other agencies, the political environment). These risks are reviewed regularly via management accounts and financial projections and assessments by the Chief Executive and management team, reported to the trustees.

6

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

In March 2020, the coronavirus pandemic began to have an adverse effect on some projects and their funding. However, our services adapted well, offering more telephone and video befriending, food deliveries and prescription collections and after thorough risk assessments, we resumed practical work in clients’ homes. We were able to access ‘coronavirus-specific’ monies from a number of funding bodies to help with this essential work. The Community Centre was closed until August 2020, reopening with restrictions, in accordance with guidance from the NHS and Health & Safety Executive (HSE). The Centre opened to all groups, without restrictions, in September 2021.

Reserves policy and going concern

Reserves Policy

The trustees consider that ensuring an adequate level of reserves is an essential part of their fiduciary duty. Reserves help the charity cope with unforeseen events and opportunities. Every year a thorough assessment is undertaken of the risks and opportunities attached to our work, including consideration of the income base, staffing situation, organisational risks and strategic aims, including the redevelopment of the building. Designated and general funds for 2020/21 were £401,378 in total (£283,300 and £118,078 respectively).

£100,000 of the reserves are designated as funds for maintenance of the existing building and redevelopment of a new building.

The trustees confirm that the current level of reserves is broadly in line with their target of £324,000. In calculating the target figure, a number of factors are taken into account, including staff redundancy costs, building maintenance, replacement of equipment and monies to continue projects in the event of shortfalls in external funding.

A full analysis of reserves and designated funds and the reasons for holding them can be found in note 19 to the accounts.

Within unrestricted funds, £1,015,556 were property revaluation funds representing the revaluation gains on the charity’s freehold property, and £1,440,000 were fair value reserves.

Despite the coronavirus pandemic and attendant economic issues, trustees believe BCH remains a going concern and there are no material uncertainties. Trustees believe that BCH services are sufficiently adaptable to meet clients’ needs and the requirements of funding bodies.

Plans for the future

We assume that, despite coronavirus, we will continue to offer vital services for our clients and plan to:

7

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 27 June 1996 and registered as a charity on 8 November 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.

The charity is controlled by a board of trustees who make all the strategic decisions for the charity. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

The day-to-day operations are delegated to the senior management team. The pay of management personnel (apart from the Chief Executive) is governed by National Joint Council for Local Government Services (NJC) pay scales. The CE does not receive annual increments in line with the NJC scales, but does get public sector cost of living increases as negotiated by the NJC and trade unions.

Appointment of trustees

The board of trustees meets nine times a year. At the Annual General Meeting one third of trustees retire by rotation, and are eligible for re-election. The board can also co-opt additional trustees during the year, who hold office until the next AGM, when they may be re-appointed. The board of trustees elects the Chair and Treasurer. When necessary, trustees are recruited through the media and specialist recruitment agencies.

On appointment, trustees complete a register of interests, and receive copies of the charity’s accounts, Memorandum & Articles of Association, and major policies. Trustees are encouraged to take up volunteer roles in BCH’s various projects and to participate in training opportunities.

Trustee induction and training

All new trustees go through a recruitment and induction process and are selected with a view to ensuring that the board has an appropriate mix of skills and experience relevant to BCH’s strategic and operational requirements. Regular trustee skills audits help to identify any gaps in skills or experience, and these are addressed by advertising openly through a variety of media.

Related parties and relationships with other organisations

BCH works with a range of other third sector, statutory and private organisations, but currently has no formal working partnerships.

8

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

Funds held on behalf of others

As part of the Care and Repair service, BCH applies for grants for home improvements and repairs from the local authority and housing associations and undertakes or oversees the care and repair works on behalf of the clients. The clients' grants are paid directly into a special care and repair client bank account and records are kept to note how much money has been received for each client and how much has been spent. At the year end, £2,028 was held in the client bank account on behalf of clients. More details can be found in note 21 to the accounts.

Statement of responsibilities of the trustees

The trustees (who are also directors of Bishop Creighton House Settlement for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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

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

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2021 was six (2020: six). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

9

Bishop Creighton House Settlement

Trustees’ annual report

For the year ended 31 March 2021

Auditors

Sayer Vincent LLP were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report was approved by the trustees on 13 October 2021 and signed on their behalf by

Lee Smith Chair of Trustees

Jane Walker Treasurer

10

Bishop Creighton House Settlement

Independent auditor’s report

For the year ended 31 March 2021

Independent auditor’s report to the members of Bishop Creighton House Settlement

Opinion

We have audited the financial statements of Bishop Creighton House Settlement (the ‘charitable company’) for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard

applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

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

Conclusions relating to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Bishop Creighton House Settlement'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.

11

Bishop Creighton House Settlement

Independent auditor’s report

For the year ended 31 March 2021

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s 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.

Opinions 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 the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, 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.

12

Bishop Creighton House Settlement

Independent auditor’s report

For the year ended 31 March 2021

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

Auditor’s responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

13

Bishop Creighton House Settlement

Independent auditor’s report

For the year ended 31 March 2021

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in

an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanna Pittman (Senior statutory auditor)

30 November 2021 for and on behalf of Sayer Vincent

LLP, Statutory Auditor

Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

14

Bishop Creighton House Settlement Independent auditor's report For the year ended 31 March 2021 15

Bishop Creighton House Settlement

Statement of financial activities (incorporating an income and expenditure account) For the year ended 31 March 2021

For the year ended 31 March 2021
2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 15,510 7,520 23,030 3,387 5,488 8,875
Charitable activities
Community Centre
Learning Disabilities Services
Homeline
Care and Repair
Safer Homes
Keep Active H&F
Keep Active Westminster and K&C
Digital Inclusion Project
Other trading activities
Investments
Other
3a
3b
3c
3d
3e
3f
3g
3h
4
5
17,137
-
-
118,007
20,189
-
-
-
48,129
60,932
1,055
26,422
114,602
125,091
2,518
79,564
42,100
58,000
-
-
-
-


43,559
114,602
125,091
120,525
99,753
42,100
58,000
-
48,129
60,932
1,055
62,716
-
-
92,859
24,052
-
-
-
42,877
60,778
5,255
19,405
120,137
80,005
-
54,286
40,005
62,050
2,156
-
-
1,953
82,121
120,137
80,005
92,859
78,338
40,005
62,050
2,156
42,877
60,778
7,208
Total income 280,959 455,817 736,776 291,924 385,485 677,409
Expenditure on:
Raising funds
Cost of raising funds
Cost of trading & investment management 18,901 - 18,901 15,059 - 15,059
Charitable activities
Community Centre
100,398 - 100,398 102,656 - 102,656
Learning Disabilities Services 17,137 47,211 64,348 62,716 18,718 81,434
Homeline - 113,319 113,319 - 117,948 117,948
Care and Repair - 126,278 126,278 - 106,292 106,292
Safer Homes 89,146 78 89,224 87,169 74 87,243
Keep Active H&F
Keep Active Westminster and K&C
Digital Inclusion Project
20,189
-
-
-
81,318
45,835
64,290
-
101,507
45,835
64,290
-
24,052
-
-
-
129,291
55,627
54,606
5,022
153,343
55,627
54,606
5,022
Total expenditure 6 245,771 478,329 724,100 291,652 487,578 779,230
Net income / (expenditure) before net gains /
(losses) on investments
35,188 (22,512) 12,676 272 (102,093) (101,822
)
Net gains / (losses) on investments
Unrealised gains/(losses) on investment properties
14
13
29,400
40,000
-
-
29,400
40,000
(9,909)
(120,000)
-
-
(9,909)
(120,000)
Net income / (expenditure) for the year 7 104,588 (22,512) 82,076 - (129,637) (102,093) (231,730)
Transfers between funds (2,821) 2,821 (99,796) 99,796 -
Net movement in funds 101,767 (19,691) 82,076 (229,433) (2,297) (231,730
58,379 )
Reconciliation of funds:
Total funds brought forward 2,755,167 2,813,546 2,984,599 60,676
3,045,275
Total funds carried forward 19 2,856,934 38,688 2,895,622 2,755,167 58,379 2,813,545

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 19 to the financial statements.

Bishop Creighton House Settlement

16

Balance sheet

Balance sheet Balance sheet
As at 31 March 2021 Company no. 3217598
Fixed assets:
Note
£
Tangible assets
Investment properties
Investments
12
13
14
Current assets:
Debtors
15
52,859
Cash at bank and in hand
21
256,845
309,704
Liabilities:
Creditors: amounts falling due within one year
16
91,200
66,252
Net current assets
Total net assets
18
The funds of the charity:
Restricted income funds
Unrestricted
income
funds:
Designated funds
Property revaluation reserve
Fair value reserve
General
19
283,300
1,015,556
1,440,000
118,078
Total unrestricted funds
Total charity funds
2021
2020
£
£
£
1,084,417
1,440,000
152,701
1,098,01
7
1,400,00
0
124,998
2,677,118
2,623,015
50,461
206,321
256,782


38,688
298,000
1,035,664
1,400,00
0 21,502
58,379
218,504
190,530
2,895,622
2,813,545
2,856,934
2,755,166
-
-
2,895,622
2,813,545
309,704
283,300
1,015,556
1,440,000
118,078

Approved by the trustees on 13 October 2021 and signed on their behalf by

17

Lee Smith Jane Walker Chair of Trustees Treasurer

Bishop Creighton House Settlement

Statement of cash flows

----- Start of picture text -----
2021 2020
For the year ended 31 March 2021
£ £
Reconciliation of net (expenditure) to net cash flow from operating activities
(231,730
Net income / (expenditure) for the reporting period 82,076
)
(as per the statement of financial activities)
Depreciation charges
33,433 32,033
(Gains) / Losses on investments
(29,400) 9,909
(Gains) / Losses on investment properties
(40,000) 120,00
Dividends, interest and rent from investments
0
(Increase) / Decrease in debtors
(60,932) (60,778
Increase / (Decrease) in creditors )
(2,398) 21,108
24,948 (19,620
Net cash (used in) operating activities 7,727 (129,078)
)
2021 2020
£ £ £ £
Cash flows from operating activities
Net cash used in operating activities (129,078
7,727
)
Cash flows from investing activities:
Dividends, interest and rents from investments Decrease /
(increase) in cash held by investment manager 60,932 60,778
Purchase of fixed assets
Proceeds from sale of investments Purchase of investments 10,418 (8,309)
-
(19,833)
40,036 28,204
(48,756) (18,488)
Net cash provided by investing activities 42,797 62,185
Change in cash and cash equivalents in the year 50,524 (66,893
)
Cash and cash equivalents at the beginning of the year
273,21
206,321 4
Cash and cash equivalents at the end of the year 256,845 206,32
1
----- End of picture text -----

18

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies

Bishop Creighton House Settlement is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 378 Lillie Road, London SW6 7PH.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charitable company meets the definition of a public benefit entity under FRS

102. d) Going concern

As mentioned in the trustees’ report, despite the coronavirus pandemic and attendant economic issues, trustees believe BCH remains a going concern and there are no material uncertainties. Throughout the calendar years 2021/2022, Trustees believe that BCH services are sufficiently adaptable to meet clients’ needs and the requirements of funding bodies.

Building redevelopment in 2021 will cause some disruption to community centre activities, but on completion, workshops, studios and new meeting space should generate income so we are less reliant on statutory and trust funding. e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Government assistance in the form of Coronavirus Job Retention Scheme and Job Support Schemes is recognised as income when an eligible claim has been submitted.

Other government and local authority grants are recognised at fair value when the company has entitlement after any performance conditions have been met, the receipt is probable and the amount can be measured reliably f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity 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. g) 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 bank.

20

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other income received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular

purposes. i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was

incurred. j) Allocation of support costs

Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of the average number of staff involved in each activity.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity.

21

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

l) Investment properties

Investment properties are measured initially at cost and subsequently included in the balance sheet at fair value. Investment properties are not depreciated. Any change in fair value is recognised in the statement of financial activities and any excess of fair value over the historic cost of the investments will be shown as a fair value reserve in the balance sheet. m) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities and any excess of fair value over the historic cost of the investments will be shown as a fair value reserve in the balance sheet. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments. n) Debtors

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

Cash at bank and cash 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. Cash balances exclude any funds held on behalf of service users.

p) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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. q) Pensions

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 under the scheme by the charity to the fund. The charity has no liability under the scheme other than for the payment of those contributions.

22

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

Unrestricted
2
Income from donations and legacies
Donations received from Charitable Trusts
Other donations
Legacies
2,750
10,760
2,000
15,510
3
Income from charitable activities
LBHF - 3rd Sector Investment Fund
Coronavirus Job Retention Scheme
Oliver Morland Trust
Lottery Community Fund - Covid-19
Response Fund
London Community Response Fund - Wave 3
Room hire
Other income
Unrestricted
£
-
12,340
-
-
-
4,797
-
a) Sub-total for Community Centre
LBHF - LD Grant
London Community Response Fund - Wave 2
Lottery Community Fund-Covid-19
Response Fund
London Community Response Fund - Wave 3
Hammersmith United Charity
The Mrs Smith and Mount Trust
David Solmons Charitable Trust
Tony & Sheelagh Williams Charitable Trust
Bailey Thomas
Caroline Humby Teck Charitable Trust
City Bridge Trust
Central London Community Healthcare NHS
Trust
Dr Edwards and Bishop King's Fulham Charity
17,137
-
-
-
-
-
-
-
-
-
-
-
-
-
Others
-
-
-
-
b) Sub-total for Learning Disabilities Services
-
Unrestricted
2,750
10,760
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
7,520
Restricted
Unrestricted
£
£
£
£
-
2021 total
Total
£
7,520
-
2,750
18,280
2,000
-
2,507
880
23,030
3,387
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total Unrestricted
£
£
19,000
-
12,340
2,274
400
-
5,000
-
1,102
-
4,797
60,442
920
-
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
10,000
114,602
114,602
Restricted
-

5,488
Restricted
-

5,488
2020
Total £
-
7,995
2,000
15,510
7,520
-
2,000
23,030
880
3,387
5,488
-
880
8,875
Unrestricted
£
-
12,340
-
-
-
4,797
-
Restricted
£
19,000
-
400
5,000
1,102
-
920
2021
Total
19,000
12,340
400
5,000
1,102
4,797
920
Restricted
£
19,000
-
400
-
-
-
5
2020
Total
£
19,00
0
2,274
400
-
-
60,442
5
26,422
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
10,000
43,559
40,875
8,000
6,990
8,320
750
-
-
-
-
4,000
35,667
-
-
10,000
114,602
62,716
-
-
-
-
-
-
-
-
-
-
-
-
-
19,405
54,550
-
-
-
1,170
3,000
1,000
7,500
9,967
-
35,250
3,700
4,000
120,137
82,12
1
54,55
0
-
-
-
1,17
0
3,00
0
1,00
0
7,50
0
9,96
7
-
35,25
0
3,70
0
4,00
0
120,137
114,602 120,137
- -

23

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

LBHF - 3rd Sector Investment Fund
Band Trust
Henry Smith Charity
Coronavirus Charity Help Fund
The Sir Jules Thorn Charitable Trust
United Covid 19 Hammersmith
United in Hammersmith and Fulham -
Winter Welbeing Fund
Waitrose Community Matters - Covid-19
London Community Response Fund- Wave 1
London Community Response Fund- Wave 2
London Community Response Fund- Wave 3
Lottery Community Fund - Covid-19
Response Fund
Mercers Charitable Trust
Garfeld Weston Foundation
Other income
-
134
134
c) Sub-total for Homeline-
125,091125,091-
3 Income from charitable activities (continued)
Supporting People
Coronavirus Job Retention Scheme
Lottery Community Fund - Covid-19
Response Fund
Fees income
d) Sub-total for Care and Repair
LBHF - 3rd Sector Investment Fund
Coronavirus Job Retention Scheme
Dr Edwards and Bishop King's Fulham
Charity
Henry Smith Charity
Fees income
The Hobson Charity
Coop Local Community Fund
The Edward Gostling Foundation
Lottery Community Fund - Covid-19
Response Fund
Awards for ALL
Other income
e)
Sub-total for Safer Homes
LBHF - Investment grant
Lottery Community Fund - Covid-19
Response Fund
London Community Response Fund- Wave
3 Other incomeOther income
f)
Sub-total for Keep Active H&F
Westminster City Council
Royal Borough of Kensington and Chelsea
Drapers' Co
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
2,500
-
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
65,000
2,500
1,000
1,000
2,000
3,009
2,000
5,000
1,000
12,002
11,696
11,250
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
12,500
1,926
-
-
-
-
-
-
-
-
-
-
-
Sub-total for Keep Active K&C and
g)
Westminster
LBHF Housing
h)
Sub-total for Digital Inclusion Project
Total income from charitable activities
2021
Total
£
41,720
41,720
41,720
5,050
-
5,050
2,445
-
-
2,518
2,518
-
-
-
71,237 -
120,525
-
-
50,000 50,000 -
50,000 50,000
18,547
-
18,547
4,833
-
-
4,000
4,000
-
4,000
4,000
-
-
-
-
285
285
1,642
-
1,642
19,219
-
-
1,000
1,000
-
-
-
-
6,431
6,431
-
-
-
-
5,000
5,000
-
-
-
-
5,800
5,800
-
-
-
-
7,333
7,333
-
-
-
-
-
-
-
1
1
20,189
79,564
99,753
24,052
54,286
-
40,000 40,000 -
40,000 40,000
71,237
48,694
118,007
2,518
92,859
579
80,005
2020
Total £
65,00
0
12,50
0
1,926
-
-
-
-
-
-
-
-
-
-
-
41,72
0
2,445
-
4,833
19,219
48,694
92,859
579
80,005
80,005
-
-
118,007 2,518 92,859
-
-
18,547
-
-
1,642
-
-
-
-
-
-

20,189 79,564 24,052 54,286 78,338
- -
40,000 40,000

24

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

2020 2020
Unrestricted Restricted Unrestricted Restricted Total £
£ £ £ £
- -
- 1,100 1,100 - - 5 Income from investments
-
- 1,000 1,000 - - -- -- -- -- 5- 5-
42,100 42,100 40,005 Garden House rental
40,005
income
- Dividends
-
-
40,000
18,000
40,000 -
40,000 40,000
18,000 -
18,000 18,000
Bank interest 2021
Total
£
- - - - 31,17
4,050 4,050 35,853 35,853 31,177 7
-
12,276 12,276
11,700 11,700 48,129 48,129 -
42,877
42,877
- 58,000 58,000 - 62,050 62,050 - -
2021 202
0
- - - - Unrestricted
2,156
Restricted
2,156
Total Unrestricted Restricted Total
- - - - 2,156 £ 2,156 £ £ £ £ £
56,66
155,333 448,297 603,630 179,627 58,084
2,738
378,044
557,671
-
-
58,084
2,738
56,665
3,748
-
-
5
3,74
4
Income from other
trading activities 8
110 - 110 365 - 365
60,932 - 60,932 60,778 - 60,778

Office rent Others

25

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

6a Analysis of expenditure (Current year)

----- Start of picture text -----
Raising funds Charitable activities
Keep Active
Westminster
Cost of
and
Cost of trading & raising Learning Keep Kensington Governance
investment Community Disabilitie Care and Safer Active Support 2021 2020
funds management Centre s Services Homeline Repair Homes H&F & Chelsea costs costs Total Total
£ £ £ £ £ £ £ £ £ £ £ £ £
Staff costs (note 8) 2,828 897 24,551 81,025 85,576 69,156 61,407 31,399 53,862 - 127,351 538,052 570,811
Other staff costs 333 5 144 330 238 765 8,083 - 226 - 295 10,419 10,446
Volunteer costs - 225 - 5,411 7,610 - - 16 429 - - 13,691 10,785
Premises - 36,763 11 - - 143 - - 34 - 7,388 44,339 53,944
Office costs - 6,416 - 794 1,525 1,713 1,064 559 1,050 110 22,639 35,870 33,358
Legal & professional fees - 13,945 - - - 14 49 - - 10,327 797 25,132 32,612
Tools & materials - - - - - - 3,623 - - - - 3,623 10,999
Insurance 909 50 - - - 990 - - - 200 5,630 7,779 7,217
Fundraising 597 - 74 25 1,463 74 74 - - 100 1,024 3,431 11,586
Depreciation 1,245 22,926 352 1,257 1,093 1,036 4,910 613 - - - 33,432 32,033
Provision of doubtful debts - 4,696 - - - - - - - - - 4,696 -
Others - 94 70 - 5 3 205 95 1,457 - 315 2,244 4,107
Investment manager's fees - 1,392 - - - - - - - - - 1,392 1,332
5,912 87,409 25,20273,894 97,51 79,415 32,682 57,058 10,737 165,439 724,100 779,230 Support costs 8,905 8,905 37,45110,204
88,842
0
18,274 11,782 1,518 28,952 (165,439) - -
Governance costs 4,084 4,084 1,6955,126 17,595 21,85 3,818 1,371 5,714 (39,689) - - -
3
Total expenditure 2021 6,882 6,915
18,901 100,398 64,348 89,224 101,507 45,835 64,290 - - 724,100 779,230
Total expenditure 2020
113,319 126,278
15,059 102,656 81,434 87,243 153,343 55,627 54,606 - - 779,230
106,29
117,948 2
----- End of picture text -----

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

26

6b Analysis of expenditure (prior year)

----- Start of picture text -----
Raising funds Charitable activities
Keep Active
Westminste
Cost of
r and
Cost of trading & Learning investment Community Keep Kensington Digital
raising Disabilities Care and Safer Active & Chelsea Inclusion Governance Support 2020
funds management Centre Services Homeline Repair Homes H&F Project costs costs Total
£ £ £ £ £ £ £ £ £ £ £ £ £
Staff costs (note 8) 2,275 869 30,026 81,168 71,428 72,595 95,565 45,008 44,210 2,534 - 125,133 570,811
Other staff costs - 385 34 51 226 66 9,326 217 119 22 - - 10,446
Volunteer costs - 55 11 7,838 1,059 - 2 921 899 - - - 10,785
Premises - 41,240 384 - 2 120 - - - - - 12,198 53,944
Office costs - 5,034 - 517 1,523 1,412 684 700 544 - 96 22,848 33,358
Legal & professional fees - 18,996 - - - 145 1,170 - - - 10,130 2,171 32,612
Tools & materials - 46 55 - - - 10,898 - - - - - 10,999
Insurance - 831 - - - 891 - - - - 180 5,315 7,217
Fundraising 1,042 - 169 360 6,346 185 542 443 53 - 100 2,346 11,586
Depreciation 903 22,763 312 1,111 967 619 4,816 542 - - - - 32,033
- - - - - - - - - - - - -
Bad debt written off
Others - 265 - 65 2 65 100 9 2,435 - - 1,166 4,107
Investment manager's fees - 1,332 - - - - - - - - - - 1,332
4,220 91,816 30,991 91,110 81,553 76,098 123,103 47,840 48,260 2,556 10,506 171,177 779,230
Support costs 7,601 7,601 47,672 20,954 20,105 6,903 24,644 6,640 3,865 1,946 23,246 (171,177) -
Governance costs 3,238 3,239 2,771 5,884 4,634 4,242 5,596 1,147 2,481 520 (33,752) - -
Total expenditure 2020
15,059 102,656 81,434 117,948 106,292 87,243 153,343 55,627 54,606 5,022 - - 779,230
----- End of picture text -----

Bishop Creighton House Settlement Notes to the financial statements For the year ended 31 March 2021

This is stated after charging /crediting

Depreciation
Interest receivable
Auditors' remuneration (excluding VAT):
Audit
2021
£
33,433
110
8,100
2020
£
32,033
365
7,950

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:

Staf costs were as follows:
2021 2020
£ £
Salaries and wages 462,127 490,514
Social security costs 44,297 45,335
Redundancy Payments 5,981 5,530
Employer’s contribution to defned contribution pension schemes
Temporary staf and consultants remuneration
22,049
3,598
23,962
5,470
538,052 570,811

No employee earned more than £60,000 during the year (2020: £nil).

The total employee benefits, comprising gross salaries, pension contributions and employer's national insurance contributions of the key management personnel were £188,042 (2020: £175,035) which is incurred by 4 (2020: 4) staff.

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2020: £Nil) incurred by nil (2020: Nil) members relating to attendance at meetings of the trustees.

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Director and core staf
Community Centre
Care & Repair project
Learning Disabilities Services
Homeline
Safer Homes
Keep Active H&F
Keep Active Westminster and K&C
Digital Inclusion Project
2021 2020 No.
No.
3.8
3.8
1.0
1.0
2.0
2.0
4.0
4.5
3.0
3.5
1.9
2.8
1.0
1.0
2.0
2.0
-
0.2
18.7
20.8
18.7

10 Related party transactions

Aggregate donations from the trustees were £153 (2020: £Nil).

During the year Lee Smith, a trustee & director of Kingsmith Care Limited, rented an office and hired rooms from the charity on an arms length basis, which occurred in the normal course of the charity's activities. As at the year end the balance owed to the charity from Kingsmith Care Limited was £275 (2020: £240). The charity also held a deposit equivalent to one months rent.

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

29

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

Freehold
property
£
1,377,500
Building &
Freehold
improvements
£
80,175
Building &
Freehold
improvements
£
80,175

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-

Fixtures and
fttings
£
55,077
Motor
vehicles
£
17,628
55,077
17,628
6,133
11,270
2,818
4,098
-
-
Total
£
1,551,066
1,377,500 80,175 55,077 17,628 16,179
341,836
20,108
-
80,173
-
-
6,133
2,818
-
11,270
4,098
-
24,341
13,637
6,409
-
-
-
-
361,944 80,173 8,951 15,368 20,046 -
1,015,556 2 46,126 2,260 4,295 16,179

The freehold property was

valued in 1999 under transitional arrangements in force at that time. The 1999 valuation has been accepted as the carrying value. On incorporation of the charity and transfer from the unincorporated entity the historic cost was £Nil.

Included within the cost of freehold property of £1,377,500 is an amount for land of £372,100. This amount has not been depreciated.

Included within the cost of building & freehold improvements of £80,175 is an amount for buildings of £26,501 and for freehold improvements of £53,674.

All of the above assets are used for charitable purposes.

Investment properties
2021 2020
£ £
1,400,000 1,520,000
Fair value at the start of the year Increase/ 40,000 (120,000)
(Decrease) in Fair value
Fair value at the end of the year 1,440,000 1,400,000
The properties were valued on 7 July 2021 by Lets Do Business.
Investments
2021 2020
£ £
130,823
Fair value at the start of the year 111,198 18,488
Additions in the year 48,756 (28,204
Disposals at opening market value (40,036) )
Net gain / (loss) on change in fair value 29,400 (9,909)
149,318 111,198
Cash held by investment broker pending reinvestment 3,383 13,800
Fair value at the end of the year 152,701
124,998
Historic cost at the end of the year 131,532 129,273
Investments comprise:
2021 2020
£ £
Cash held for investments 3,383 13,800
Listed investments 149,318 111,198
152,701 124,998

30

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

15 Debtors

2021 2020
£ £
Trade debtors
Prepayments and accrued income
Other debtors
28,853
16,037
11,658
30,811
7,969 7,992
52,859 50,461
16 Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors
Taxation and social security
Accruals
11,239
15,550
7,650
18,363
Deferred income (note 17) 14,980 11,388
Other creditors 40,024 25,473
9,407 3,378
91,200 66,252
17 Deferred income
2021 2020
£ £
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
25,473
(25,473)
40,024
31,550
(28,054
) 21,977
Balance at the end of the year 40,024 25,473
18a Analysis of net assets between funds (current year)
General Designated unrestricted and other funds
reserves Restricted Total funds
£ £ £ £
Tangible fxed assets 68,861 1,015,556 - 1,084,417
Investment properties - 1,440,000 - 1,440,000
Investments 152,701 - - 152,701
Net current assets (103,484) 283,300 38,688 218,503
Net assets at the end of the year 118,078 2,738,856 38,688 2,895,622

18b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Tangible fxed assets
Investment properties
Investments
Net current assets
Net assets at the end of the year
General Designated unrestricted and other funds
reserves Restricted Total funds
£
£
£
£
62,353
1,035,664
-
1,098,017
-
1,400,000
-
1,400,000
124,998
-
-
124,998
(165,849)
298,000
58,379
190,529
21,502
2,733,664
58,379
2,813,545
21,502 58,379 2,813,545

19a Movements in funds (current year)

At 1 April Income & Expenditure Income & Expenditure At 31 March March
2020 gains & losses Transfers 2021
£ £ £ £ £
Restricted funds:
Care & Repair Client Support 2,916 - (78) - 2,838
Safer Homes Client Support 4,925 - (227) - 4,698
Learning Disabilities Services 2,219 114,602 (113,319) - 3,502
Homeline - 132,059 (126,278) 2,882 8,663 Safer Homes - 79,989 (81,091) 1,102 Care & Repair 9,224 2,518 - - 11,742
Community Centre 28,035 26,422 (47,211) - 7,246 Keep Active H&F - 42,100 (45,835) 3,735 -
Keep Active Westminster and K&C 7,444 58,128 (64,290) (1,282) -
H&F Connect 55+ 38
Digital Inclusion Project - - (3,578) Total restricted funds 3,578
2,821
58,379 455,817 (478,329) 38,688
31

Bishop Creighton House Settlement

Notes to the financial statements

For the year ended 31 March 2021

Unrestricted funds:
Designated funds:
Cyclical maintenance fund
Equipment replacement fund
C&R Remedial Works Fund
Development & opportunities fund
Contingency fund
Property redevelopment fund
Designated funds per reserves policy
-
Property revaluation reserve
Fair value reserves
General funds
Total unrestricted funds
Total funds
19b Movements in funds (prior year)
Restricted funds:
Care & Repair Client Support
Safer Homes Client Support
Learning Disabilities Services
Homeline
Safer Homes
Care & Repair
Community Centre
Keep Active H&F
Westminster Keep Active and K&C
H&F Connect 55+
Digital Inclusion Project
Total restricted funds
Unrestricted funds:
Designated funds:
Cyclical maintenance fund
Equipment replacement fund
C&R Remedial Works Fund
Development &
opportunities fund
Contingency fund
Property redevelopment
Designated funds per reserves policy
Property revaluation reserve
Fair value reserves
General funds
Total unrestricted funds
Total funds
55,000
48,000
10,000
15,000
70,000
100,000
23,500
-
-
-
-
-
-
(1,700)
(13,000)
-
-
-
-
-
-
-
-
-
-
283,300
-
40,000
270,359
(20,108)
-
(170,963)
-
-
(2,821)
310,359
(205,771)
(2,821)
766,176
(684,100)
-
ses of restricted funds
And Repair Client Support Fund
Income & Expenditure
Transfers
gains
& losses
£
£
£
-
(74)
-
-
(73)
-
120,167
(117,948)
-
84,880
(106,292)
21,412
55,311
(129,218)
70,889
-
-
-
20,891
(18,718)
-
40,030
(55,627)
7,495
62,050
(54,606)
-
-
-
-
4,000
-
-
19,500
-
-
-
-
-
-
-
-
-
(30,000)
-
-
(54,500)
-
(84,500)
-
-
(20,116)
-
-
(129,229)
-
268,424
(187,717)
(99,796)
291,924
(421,562)
(99,796)
677,409
(909,140)
-
(14,700)
(5,022)
385,485
(487,578)
99,796
23,500
-
-
-
-
-
-
(1,700)
(13,000)
-
-
-
-
-
-
-
-
-
-
283,300
-
40,000
270,359
(20,108)
-
(170,963)
-
-
(2,821)
310,359
(205,771)
(2,821)
766,176
(684,100)
-
ses of restricted funds
And Repair Client Support Fund
Income & Expenditure
Transfers
gains
& losses
£
£
£
-
(74)
-
-
(73)
-
120,167
(117,948)
-
84,880
(106,292)
21,412
55,311
(129,218)
70,889
-
-
-
20,891
(18,718)
-
40,030
(55,627)
7,495
62,050
(54,606)
-
-
-
-
4,000
-
-
19,500
-
-
-
-
-
-
-
-
-
(30,000)
-
-
(54,500)
-
(84,500)
-
-
(20,116)
-
-
(129,229)
-
268,424
(187,717)
(99,796)
291,924
(421,562)
(99,796)
677,409
(909,140)
-
(14,700)
(5,022)
385,485
(487,578)
99,796
23,500
-
-
-
-
-
-
(1,700)
(13,000)
-
-
-
-
-
-
-
-
-
-
283,300
-
40,000
270,359
(20,108)
-
(170,963)
-
-
(2,821)
310,359
(205,771)
(2,821)
766,176
(684,100)
-
ses of restricted funds
And Repair Client Support Fund
Income & Expenditure
Transfers
gains
& losses
£
£
£
-
(74)
-
-
(73)
-
120,167
(117,948)
-
84,880
(106,292)
21,412
55,311
(129,218)
70,889
-
-
-
20,891
(18,718)
-
40,030
(55,627)
7,495
62,050
(54,606)
-
-
-
-
4,000
-
-
19,500
-
-
-
-
-
-
-
-
-
(30,000)
-
-
(54,500)
-
(84,500)
-
-
(20,116)
-
-
(129,229)
-
268,424
(187,717)
(99,796)
291,924
(421,562)
(99,796)
677,409
(909,140)
-
(14,700)
(5,022)
385,485
(487,578)
99,796
-
-
-
-
-
-
-
-
-
-
-
-
53,300
35,000
10,000
15,000
70,000
100,000
298,000
-
1,015,556
1,440,000
118,078
1,035,664
1,400,000
21,502
-
-
(2,821)
2,755,166 310,359 (205,771) (2,821) 2,856,934
2,813,545
Pur
766,176
ses of restrict
(684,100)
ed funds
- 2,895,622
p
Care
At 1 April
2019
£
2,990
4,998
-
-
3,018
9,224
25,862
8,102
-
38
6,444
At 31 March
2020
£
2,916
4,925
2,219
-
-
9,224
28,035
-
7,444
38
-
55,000
48,000
10,000
15,000
70,000
100000
3,578
58,379
60,675 (487,578) 99,796
2,156
51,000
28,500
10,000
15,000
100,000
154500
-
-
-
-
(30,000)
54500
-
-
-
-
-
,
359,000
23,500
-
(,)
(84,500)
-
- ,
298,000
1,055,780
1,529,229
40591
-
-
268424
(20,116)
(129,229)
(187717)
-
-
(99796)
1,035,664
1,400,000
21502
,
2,984,600
,
291,924
,
(421,562)
,
(99,796)
,
2,755,166
3,045,275 677,409 (909,140) - 2,813,545

32

The Care & Repair Client Support Fund income includes £Nil interest earned and expenditure of £78 on Care and Repair Clients' Accounts (for more details see note 22).

Safer Homes Client Support Fund

The Safer Homes Client Support Fund income includes £Nil donation and expenditure of £227 spent on some repairs works which the clients can not afford to pay.

Learning Disability Services (formerly Mentoring Plus)

This project recruits, trains and supports volunteers to mentor young people with learning disabilities and supports them to access and succeed in education and employment.

Homeline

Homeline volunteers make daily phone calls and regular visits to housebound older people.

Safer Homes

Provides home safety and security services to older people, disabled people, families with children under five and victims of domestic violence and hate crime.

Care and Repair

Care & Repair is a home improvement agency, helping older, disabled and vulnerable home owners and private tenants to repair and adapt their homes, making them habitable, safe and accessible.

Community Centre

The centre is open seven days a week to help meet the social and educational needs of the local community. 19 Movements in funds (continued)

Keep Active H&F

The project helps older people in H&F to keep mobile at home and in the community, particular after a fall or illness.

Keep Active Westminster and Kensington & Chelsea

The project helps older people in Westminster and Kensington & Chelsea to keep mobile at home and in the community, particularly after a fall or illness. It ended in March 2021.

Digital Inclusion Project

This project ran IT classes on H&F housing estates. It ended in May 2019 due to funding reductions.

Transfers between funds

The transfer to the restricted Homeline, Safer Homes and Keep Active H&F funds was from unrestricted funds to meet the balance of the cost of these projects.

Purposes of designated funds

The cyclical maintenance and equipment replacement funds are set aside to cover the expenditure required to maintain the building and to replace essential equipment.

Over its first ten years, the Care & Repair Project has managed works for clients valued at over £3.5million. Legal liabilities for any remedial works are covered by professional indemnity insurance, but £10,000 is designated for situations where a negotiated settlement may be more appropriate, or to cover Insurance ‘excess’ payments.

The development & opportunities fund is intended to fund urgent development needs, opportunities for enhancements and new work.

The contingency fund is intended to cover costs in the event of an emergency. The transfer from general funds is in accordance with the reserves policy approved by the trustees.

The property redevelopment fund is intended to cover all costs incurred to the redevelopment of existing building.

All designated funds are reviewed annually in accordance with the charity's reserves policy.

The property revaluation fund represents the Balance Sheet valuation of land and buildings; the trustees intend to retain existing properties for the foreseeable future.

20 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

As part of the Care and Repair service, BCH applies for grants for home improvements and repairs from the local authority and housing associations and undertakes or oversees the care and repair works on behalf of the clients. The clients' grants are

paid directly into a special care and repair client bank account and records are kept to note how much money has been received for each client and how much has been spent.

BCH undertakes this service as an agent in return for a fee of 12-15%. This income is recognised in the accounts and is disclosed as earned income for care and repair.

At the year end, £2,028 (2020: £4,430) was held in the client bank account on behalf of clients. As this money does not belong to BCH it is not included in the balance sheet and the associated income and expenditure for client works is not recognised on the SOFA.

Interest that accrues over time on the money held in the client bank account is recognised by BCH in the accounts but it is treated as restricted for the care and repair client support fund, so goes into the hardship fund. 22 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

following periods
Less than one year
One to fve years
Equipment
2021
2020
£
£
7,906
17,789
7,906
25,695
25,695
33,601
,
25,695
,
33,601