COMPANY REGISTRATION NUMBER: 03482147
CHARITY REGISTRATION NUMBER: 1067883
Julian Support Limited Company Limited by Guarantee Financial statements
31 March 2021
Julian Support Limited
Company Limited by Guarantee
Financial statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report (incorporating the directors' report) | 1 |
| Independent auditor's report to the members | 14 |
| Statement of financial activities (including income and expenditure account) | 18 |
| Balance sheet | 19 |
| Statement of cash flows | 20 |
| Notes to the financial statements | 21 |
Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report)
Year ended 31 March 2021
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Reference and administrative details
Registered charity name Julian Support Limited Charity registration number 1067883 Company registration number 03482147 Principal office and registered 23 Pilling Park Road office Norwich NR1 4PA
The trustees
The trustees who served during the year and at the date of approval were as follows:
Mr D G McNeil (Chair) Mr B Bergin Mr A Brice (resigned 8 March 2021) Mrs V M Evans Mr C J King Dr C M Nash Mr P Rao Mrs H C Stratton (resigned 29 May 2021) Mr M J Taylor (resigned 20 May 2020)
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued) Year ended 31 March 2021
Core Management Team Mrs L S Spooner - Chief Executive Mr B Curran - Director of Development & Partnership Services Mr K N Gunton - Director of Finance & Resources Mr J Greenhalgh - Director of Locality Services (Suffolk) Company secretary Mr K N Gunton Auditor Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Barclays Bank Plc 3 St James Court Norwich Norfolk NR3 1RJ
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Structure, governance and management
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 16 December 1997 and registered as a charity on 2 February 1998. The company's Memorandum of Association establishes the objects and powers of the charitable company which is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
Recruitment and appointment of Trustees
Trustees shall be persons who through occupation, employment or otherwise have special knowledge of the area of benefit or who are otherwise able by virtue of their personal or professional qualifications to make a contribution to the pursuit of the objects of Julian Support.
Subject to the provisions of the Charities Act, one third of the Trustees shall retire by rotation at the annual general meeting of the company. The number of Trustees shall never be less than three but is subject to no maximum.
All Trustees who held office throughout the year are listed on page 1.
Trustee induction and training
New Trustees are provided with an induction pack, which includes:
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The Memorandum and Articles of Association
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The latest annual report and accounts of the Charity
• Charity Commission guidance notes CC3 - "The Essential Trustee: what you need to know, what you need to do" and CC10 "Hallmarks of an Effective Charity"
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NCVO guidance on "Good Governance"
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List of Trustee and staff contacts
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Terms of reference, person specifications and job description for Trustees
In addition, Trustees are encouraged to read Charity Commission and other newsletters and to attend courses designed to keep them abreast of their duties and responsibilities. Two Trustees' away days were held during the financial year.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Structure, governance and management (continued)
Key management personnel pay policy
The Trustees, along with the Core Management Team (CMT), comprise the key management personnel of the charity and are responsible for the running, operating and future direction of the organisation. All Trustees give their time free of charge and no Trustee received any remuneration during the year. Details of Trustees’ expenses are shown in note 12 to the accounts.
The Remuneration Committee is responsible for overseeing the design and operation of the Chief Executive and CMT’s remuneration system. A key objective of the remuneration committee is to ensure the risk in remuneration strategy, policy and arrangements is adequately considered and that the remuneration of the executive is fair, transparent and commensurate with the needs and requirements of the organisation. The remuneration committee ensures that the remuneration arrangements focus executives on achieving organisational goals as agreed by the Trustees, via the organisation's Business Plan.
Risk management
The Trustees are aware of the requirement to identify the major risks to which the Charity is exposed and to establish systems to mitigate those risks. The Risk Register is reviewed and updated at every Board meeting. Any significant, high-level risks will be identified and reviewed at the annual Board awaydays.
Organisational structure
The Board of Trustees administers the charity and meets quarterly with the organisation's executive. Two half-yearly Board only meetings are held as well as two further working group meetings. There are three sub-committees of the Board; the Remuneration Committee, the Health & Safety Committee and the Equality, Diversity and Inclusion Committee. All committees have continued to meet virtually during the pandemic, being fully minuted and served with full papers, continuing with the business of the organisation.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued) Year ended 31 March 2021
Objectives and activities
Our Aims and Objectives
Purpose
We work with the strengths of people with mental health difficulties, to help them lead an independent life of their choice. We focus on what's right rather than what's wrong and enable people to identify their own talents and abilities and use them to take control of their lives. We use our strengths to provide reliable and innovative services and we use our expertise and commitment to best practice to promote social inclusion.
Aims
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To improve the quality of peoples' lives by focusing on what they feel are their housing and support needs, and by accessing appropriate resources to help meet those needs.
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To build on people's existing strengths and skills in order for them to live as independently as they wish.
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To enable people with ongoing mental health difficulties to live within the community in accommodation suited to their needs.
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To deliver first class skill-based recreation and education packages that enhance healthier lifestyles for people who are socially excluded.
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To focus on developing staff members' strengths, interests, abilities and capabilities.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Objectives and activities (continued)
The focus of our work
Julian Support promotes recovery across all of its services. We believe that recovery is not just about treating or managing symptoms but about enabling the people we work with to gain and remain in control of their lives. A key concept in recovery is hope and we believe that it is possible for all the people we support to have rewarding and fulfilling lives, and engage meaningfully in society.
There is a strong link between recovery and social inclusion and this is why all our services support people to gain a sense of self and purpose in the communities that they live in and to have the same opportunities to take part in leisure and social activities as everyone else. Julian Support works with people to help facilitate and support recovery. We recognise that recovery is an individual journey, often one of selfdiscovery and personal growth, providing real opportunities for change, reflection and the discovery of new values, skills and interests.
Research has highlighted that for recovery to be successful there are significant factors that need to be addressed. These include having meaningful relationships with other people, financial security, a secure home, being believed in and listened to, developing resilience to stress and future problems and being allowed to develop one's own culture of spirituality. In order to support people towards their recovery we focus on each individual's strengths, not their weaknesses. Strengths are the unique talents each person has:
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The inner resources they have used to help them cope with difficult situations, such as an ability to seek out opportunities or problem solve.
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An aspect of their personality that drives them, such as their sense of humour, positive outlook or concern for others.
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A particular passion or interest, such as art, music, reading or sport.
Our organisational values are at the core of everything we do and we believe:
That hope is crucial to us all. A key concept in recovery is hope and we believe that it is possible for the people we work with to have rewarding and fulfilling lives and engage meaningfully in society. We support people towards their recovery goals by working with their strengths and developing their resilience.
That recovery is a continuum and that we move along according to our circumstances. We work with people at their own pace whilst encouraging achievement of recovery goals. Those goals are individual and selfdetermined.
That strengths are something we all have. Everyone has the capacity to grow, to learn and to change. We focus on the talents that people have in order to help them overcome the challenges they face. We work at identifying what people are good at - their strengths rather than focusing entirely on deficits or what's going wrong.
That everyone should have the opportunity to enjoy safe and secure housing. We aim to improve the quality of people's lives by focusing on what they feel are their housing and support needs and by accessing appropriate resources to help meet those needs. We aim to enable people with mental ill health to live within the community in accommodation suited to their needs.
That people with mental ill health have the right to take part in positive and challenging activities. We deliver first-class skills-based health, recreation and education packages in the community that enhance healthier lifestyles for people who are socially excluded.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Objectives and activities (continued)
That we work better when our strengths are recognised, developed and valued. We all work better when we have the opportunity to apply our talents. We can use these talents to help us manage the tasks we also find difficult. By supporting recovery through our strengths focused approach, we support people to make meaningful and sustainable changes in their lives.
That we all need to develop our resilience. As an organisation, we encounter hard times as well as good times. It is this experience that makes us the organisation we are - resilient, strong and compassionate. Being resilient doesn't mean going through life without experiencing difficulty. People feel a range of emotions during change. The road to resilience lies in working through these emotions and moving forward.
How Our Activities Deliver Public Benefit
In respect of the Charities Act 2011, the aims of Julian Support fall within two definitions of charitable activity; the advancement of health and the advancement of citizenship and community development. Julian Support benefits adults with ongoing mental health problems throughout the counties of Norfolk and Suffolk.
The Trustees have fully considered the Charity Commission's guidance on public benefit and confirm that in planning and carrying out the activities of the organisation they have had regard to this guidance.
Our main activities are described below.
Who used and benefited from our services:
In the year 2020/2021 Julian Support has provided a service to 983 people across Norfolk and Suffolk.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Achievements and performance
Overview
Following two years of discussions throughout the pandemic with NSFT and more recently N&W CCG, Julian Support has recently secured additional funding to deliver Admission Prevention services across North and South Norfolk. This will both enhance and compliment the existing services, which have been provided in Norwich since 2014/15.
The confirmation of this contract is a testament to the dedication and skill of the existing team and its management.
As part of the discussions, the commissioners also highlighted a need to develop a 1 Hour Rapid Response element to the existing team based in Norwich. This additional arm of the service will support a wider Crisis Pathway and also help prevent the unnecessary use of emergency services and the avoidance of hospital admissions.
The 1 Hour Rapid Response service, especially, will require new ways of working for Julian Support. This will provide both challenges and opportunities for the organisation. The pandemic has, in a curious way, rejuvenated Julian Support, it has given the organisation a renewed belief and a confidence to help shape its own future and to meet the changing needs of its commissioners and the people who we support.
An expansion of the senior management team during the last year has allowed Julian Support the opportunity and the time to speak to its commissioners and funders in more depth. The aim is to speak and, more importantly, to listen to our service users and to feedback their experiences as part of these conversations.
The organisation continues to grow and to advance and this will continue as we learn to listen to the people that are in need of our services.
The expansion of the senior team has also resulted in significant progress around what good governance looks like and positive work around the resilience and the sustainability of the organisation. There is still a lot of work to do but we have the right people in place with the energy and the passion to take the organisation forward.
The Covid 19 pandemic is continuing to have a significant impact on the organisation. However, we have continued to seek new and inventive ways of working with our clients and have adapted our services to ensure that we offered a person led, strengths based response, balanced with our duty of care, throughout the pandemic. Our staff continue to develop and embrace creative new ways of working, the learning from which will feed into conversations with our funders.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Achievements and performance (continued)
Norfolk Services
Integrated Mental Health and Justice Pathway
Julian Support Recovery Co-ordinators are co-located with NSFT staff and the police in each of the six Police Investigation Centres across Norfolk and Suffolk. They work with people who have been assessed as having a range of vulnerabilities, including mental health, learning difficulties, domestic abuse and substance use issues. The focus of the service being to provide targeted social care interventions to prevent re-arrest, thereby diverting adults away from the criminal justice system.
During the year, 653 people accessed the service.
This contract was re-tendered for in 2018/19 and was extended and expanded from 1 April 2019. Julian Support have employed two peer support workers during the past year, who have successfully provided an insight and a new perspective, which the team and our NSFT colleagues have found invaluable. Both workers have quickly become an integral part of both the team and of the organisation.
Admission Prevention
The Admission Prevention pilot was established in 2014/15 to work intensively with service users to avoid hospital admission. During the year, the team worked with 70 service users. The service is made up of a small team of Recovery Co-ordinators who work predominantly in the Norwich locality with people who are at risk of a hospital admission without intensive support in the community for a period of up to two weeks. In addition, the service can work with people who have been discharged from hospital and who are highly likely to be re-admitted without increased support. This aspect of the service can work with people for up to six weeks.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Achievements and performance (continued)
Suffolk Services
Bramford Place and Gippeswyk Avenue
Provides support to 17 service users across two sites in West Ipswich. This is our highest level of supported accommodation in the area for some of the most vulnerable people in the community, many of whom have complex needs and have lived chaotic lifestyles in the past. Staff work with individuals to help them optimise their independent living skills and move to more independent accommodation when they are ready to do so. Support for people moving on from this high-level supported housing is often provided by our pathway and recovery team in the locality.
During the year, 18 people have accessed these services.
Hospital Road, Bury St Edmunds
Provides 24 hour supported accommodation for 20 people in Suffolk (14 en-suite rooms with shared kitchen & living room facilities and six self-contained flats). One member of staff is on duty each night to provide waking night cover. The service provides a period of assessment and stability for individuals before supporting them to find more permanent independent accommodation in the community. Two of the rooms are designated for flexible/planned short stays and we work with local statutory and voluntary partners to ensure maximum use of this facility. The Flexible Short Stay service is accessible during day time hours via the Local Home Treatment team.
During the past year we have supported 72 service users in total, including 25 in the Flexible Short Stay service and 20 as Planned Short Stay.
The West Ipswich Pathway and Recovery Team
Provides non-24hour support to 30 Service users at Riverside Road, Gipping Court, Portman Road and designated flats within the community. Staff work closely with individuals and their care teams to develop skills and strengths and focus on recovery. People are supported to move on to longer-term accommodation when they are ready to do so and 28 individuals used the service during the year. This team also provides community recovery support to individuals living in their own homes. During the year we we supported 39 community recovery clients. A Hospital In-reach service is also provided. Staff work closely with the inpatient ward and local mental health teams (IDT's) to ensure that housing needs are identified at an early stage of a person's stay on the ward and solutions explored as soon as possible. A total of 16 people accessed this service during the year.
A total of 82 service users in West Ipswich received our support during the year to 31 March 2021.
The West Suffolk Pathway and Recovery Team
Provides non-24hour support at Jankyns Place, Bury St Edmunds, Keebles Yard, Haverhill and The Hawthorns in Newmarket. We also provide support to people in Social Housing tenancies in the Forest Heath and St Edmundsbury area. Again, the focus of our support is on recovery and skills development and individuals are supported to move on to longer-term accommodation when they are ready to do so.
During the year, 31 people accessed non-24 hour supported accommodation. This team also provides community recovery support to individuals living in their own homes and 56 service users accessed this support during 2020/21.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Financial review
Net income in the unrestricted funds amounted to £9,432, with net income of £1,504 within restricted funds. At the year-end total reserves amounted to £634,788 (2019: £623,852), of which £20,053 was restricted (2020: £18,549).
Reserves policy
The Trustees, having considered the potential risks facing the charity and assessed the future plans, would wish to retain free reserves sufficient to ensure an orderly withdrawal from its current operating role, should this prove necessary. Free reserves need to be set at a level to cover running costs during the withdrawal process, to meet all contractual obligations and cover redundancy payments. The Trustees require that free reserves are sufficent to cover future organisational development and any unforeseen circumstances. On this basis, the Trustees aim to hold reserves of at least £350,000.
At the year-end unrestricted free reserves amounted to £520,397 (2020: £497,773). Free reserves include free designated reserves of £81,194 (2020: £79,694). The reserves held, in excess of the reserves target, continue to act as security to cover unexpected expenditure and to finance innovative projects and developments that may present themselves.
Designated reserves comprise of:
- A Property Repair and Dilapidation Fund of £81,194 (2020: £79,694) as a provision towards cyclical repairs at 23 Pilling Park Road, Clarkson Street and the Old Wool Warehouse, and to pay for any dilapidations, should the organisation vacate these properties.
Principal funding sources
Julian Support's principal funding source is via service contracts and funding agreements with local authorities in Norfolk and Suffolk, including Suffolk County Council's mental health pooled budget.
Policy on investments
All of Julian Support's current reserves are held in secure, short term deposits. This policy is currently being reviewed by the Trustees to secure a better rate of return.
Fundraising
As reflected within the financial statements, Julian Support stages or participates in very few fundraising activities. However, should any fundraising be carried out, the charity is compliant with the requirements of the Fundraising Regulator's voluntary regulation scheme and the Code of Fundraising Practice. In addition, fundraising would not engage directly with vulnerable people and the public. During 2019/20 the Charity did not work with any professional fundraisers or commercial participators, there were no instances of failure to comply with the above schemes, and no complaints were received regarding the Charity's fundraising activities.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Plans for future periods
Our aims, as stated in our Business Plan 2019/21 are:
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To expand our services to other counties in the East of England.
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To develop new services which contribute to our mission and support our values and beliefs.
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To embrace innovation within service design and delivery and, as a result, become more efficient.
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To be a provider of first choice by putting service users at the core of our organisation and planning.
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To be an employer of first choice by treating our staff with respect and playing to their strengths, interests and abilities.
Ensuring our work delivers our aims
The Business Plan is underpinned by a series of detailed action plans that outline how these objectives will be met. The Board of Trustees monitors the progress of these objectives through the Julian Support Balanced Scorecard and regular feedback at meetings.
Trustees' responsibilities statement
The trustees (who are also directors for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP 2019 (FRS102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Julian Support Limited
Company Limited by Guarantee
Trustees' annual report (incorporating the directors' report) (continued)
Year ended 31 March 2021
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
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so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
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they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.
Small company provisions
This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006.
The trustees' annual report was approved on 27 November 2021 and signed on behalf of the board of trustees by:
Mr D G McNeil (Chair)
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Julian Support Limited
Company Limited by Guarantee
Independent auditor's report to the members of Julian Support Limited
Year ended 31 March 2021
Opinion
We have audited the financial statements of Julian Support Limited (the 'charity') for the year ended 31 March 2021 which comprise the statement of financial activities (including income and expenditure account), balance sheet, 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 FRS 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:
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give a true and fair view of the state of the charity's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity'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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Julian Support Limited
Company Limited by Guarantee
Independent auditor's report to the members of Julian Support Limited (continued)
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. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.
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Julian Support Limited
Company Limited by Guarantee
Independent auditor's report to the members of Julian Support Limited (continued) Year ended 31 March 2021
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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Enquiry of management and those charged with governance;
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Enquiry of entity staff compliance functions to identify any instances of non-compliance with laws and regulations;
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Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
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Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
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.
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Julian Support Limited
Company Limited by Guarantee
Independent auditor's report to the members of Julian Support Limited (continued)
Year ended 31 March 2021
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charity'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 charity'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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mark Proctor FCA DChA (Senior Statutory Auditor)
For and on behalf of Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
15 December 2021
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Julian Support Limited
Company Limited by Guarantee
Statement of financial activities (including income and expenditure account)
Year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 10,760 | 5,779 | 16,539 | 33,352 |
| Charitable activities | 6 | 2,549,742 | – | 2,549,742 | 2,382,500 |
| Investment income | 7 | 1,624 | – | 1,624 | 2,418 |
| Other income | 8 | 2,246 | – | 2,246 | 8,961 |
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| Total income | 2,564,372 | 5,779 | 2,570,151 | 2,427,231 | |
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| Expenditure | |||||
| Charitable activities | 9 | (2,554,940) | (4,275) | (2,559,215) | (2,380,465) |
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| Total expenditure | (2,554,940) | (4,275) | (2,559,215) | (2,380,465) | |
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| Net income and net movement in funds | 9,432 | 1,504 | 10,936 | 46,766 | |
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|
||
| Reconciliation of funds | |||||
| Total funds brought forward | 605,303 | 18,549 | 623,852 | 577,086 | |
|
|
|
|
||
| Total funds carried forward | 614,735 | 20,053 | 634,788 | 623,852 | |
|
|
|
|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 21 to 32 form part of these financial statements.
- 18 -
Julian Support Limited
Company Limited by Guarantee
Balance sheet
31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 14 | 94,338 | 115,699 | ||
| Current assets | |||||
| Debtors | 15 | 182,373 | 171,449 | ||
| Cash at bank and in hand | 813,966 | 564,654 | |||
|
|
||||
| 996,339 | 736,103 | ||||
| Creditors: Amounts falling due within | |||||
| one year | 17 | 455,889 | 227,950 | ||
|
|
||||
| Net current assets | 540,450 | 508,153 | |||
|
|
||||
| Total assets less current liabilities | 634,788 | 623,852 | |||
|
|
||||
| Net assets | 634,788 | 623,852 | |||
|
|
||||
| Funds of the charity | |||||
| Restricted funds | 20,053 | 18,549 | |||
| Unrestricted funds | 614,735 | 605,303 | |||
|
|
||||
| Total charity funds | 20 | 634,788 | 623,852 | ||
|
|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 27 November 2021, and are signed on behalf of the board by:
Mr D G McNeil (Chair)
Company registration number: 03482147
The notes on pages 21 to 32 form part of these financial statements.
- 19 -
Julian Support Limited
Company Limited by Guarantee
Statement of cash flows
Year ended 31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Cash generated from operations | 22 | 266,109 | 108,539 |
| Interest received | 1,624 | 2,418 | |
|
|
||
| Net cash from operating activities | 267,733 | 110,957 | |
|
|
||
| Cash flows from investing activities | |||
| Purchase of tangible assets | (22,466) | (97,243) | |
| Proceeds from sale of tangible assets | 4,045 | 1,180 | |
|
|
||
| Net cash used in investing activities | (18,421) | (96,063) | |
|
|
||
| Net increase in cash and cash equivalents | 249,312 | 14,894 | |
| Cash and cash equivalents at beginning of year | 564,654 | 549,760 | |
|
|
||
| Cash and cash equivalents at end of year | 813,966 |
564,654 |
The notes on pages 21 to 32 form part of these financial statements.
- 20 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 23 Pilling Park Road, Norwich, NR1 4PA.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain items at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.
(b) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. The trustees have considered the impact of the COVID-19 pandemic in making this assessment.
(c) Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
(d) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or committment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.
- 21 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
(e) Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
-
Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank.
(f) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
(g) Leases
Rentals payable and receivable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
(h) Tangible assets
All fixed assets are initially recorded at cost.
The costs of minor additions costing less than £500 are not capitalised.
- 22 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
(i) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Leasehold improvements | - | over period of lease |
|---|---|---|
| Furniture, fixtures & fittings | - | 25% reducing balance |
| Office equipment | - | 15% reducing balance / 25% - 33.33% straight line |
| Tools and equipment | - | 15% reducing balance |
(j) Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(k) Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Limited by guarantee
The charity is a company limited by guarantee and does not have a share capital. The members have guaranteed that in the event of the charity being wound up during their membership or one year thereafter, each would contribute to the assets of the charity a sum not exceeding £10.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations | |||
| Grants and donations | 10,760 | 5,779 | 16,539 |
|
|
|
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Donations | |||
| Grants and donations | 23,174 | 10,178 | 33,352 |
|
|
|
- 23 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
6. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Grants and service contracts | 2,549,742 | 2,549,742 | 2,382,197 | 2,382,197 | |
| Rents and housing benefits | – | – | 303 | 303 | |
|
|
|
|
||
| 2,549,742 | 2,549,742 | 2,382,500 | 2,382,500 | ||
|
|
|
|
||
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 1,624 | 1,624 | 2,418 | 2,418 | |
|
|
|
|
||
| 8. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Miscellaneous income | 2,246 | 2,246 | 8,961 | 8,961 | |
|
|
|
|
- 24 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
9. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Wages and salary costs | 1,882,811 | – | 1,882,811 | |
| Other staff costs | 29,978 | – | 29,978 | |
| Depreciation | 37,683 | – | 37,683 | |
| Motor and travel expenses | 27,268 | – | 27,268 | |
| Rent, rates and insurance | 119,955 | – | 119,955 | |
| Light and heat | 11,419 | – | 11,419 | |
| Repairs, renewals and running expenses | 42,539 | – | 42,539 | |
| Legal and professional | 1,449 | – | 1,449 | |
| Consultancy | 89,928 | – | 89,928 | |
| Other costs | 256,396 | 4,275 | 260,671 | |
| Governance costs (see below) | 55,514 | – | 55,514 | |
|
|
|
||
| 2,554,940 | 4,275 | 2,559,215 | ||
|
|
|
||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Wages and salary costs | 1,792,617 | – | 1,792,617 | |
| Other staff costs | 19,661 | – | 19,661 | |
| Depreciation | 38,529 | – | 38,529 | |
| Motor and travel expenses | 57,083 | – | 57,083 | |
| Rent, rates and insurance | 111,706 | – | 111,706 | |
| Light and heat | 12,999 | – | 12,999 | |
| Repairs, renewals and running expenses | 22,554 | – | 22,554 | |
| Legal and professional | 3,505 | – | 3,505 | |
| Consultancy | 43,709 | – | 43,709 | |
| Other costs | 226,112 | 7,851 | 233,963 | |
| Governance costs (see below) | 44,139 | – | 44,139 | |
|
|
|
||
| 2,372,614 | 7,851 | 2,380,465 | ||
|
|
|
||
| Analysis of governance costs: | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Salaries and wages | 47,220 | – | 47,220 | 35,778 |
| Audit fees | 6,869 | – | 6,869 | 6,861 |
| Trustee indemnity insurance | 1,425 | – | 1,425 | 1,500 |
|
|
|
|
|
| 55,514 | – | 55,514 | 44,139 | |
|
|
|
|
- 25 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
10. Net income
Net income is stated after charging/(crediting):
| Net income is stated after charging/(crediting): | |||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 37,683 | 38,529 | |
| Operating lease costs | – | 89,867 | |
|
|
||
| 11. | Auditors remuneration | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Fees payable for the audit of the financial statements | 6,869 | 6,861 | |
|
|
||
| Fees payable to the charity's auditor and its associates for other services: | |||
| Other non-audit services | 4,358 | 4,429 | |
|
|
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 1,639,565 | 1,552,173 |
| Social security costs | 243,077 | 228,944 |
| Employer contributions to pension plans | 47,389 | 47,278 |
|
|
|
| 1,930,031 | 1,828,395 | |
|
|
The average head count of employees during the year was 80 (2020: 85). The average number of fulltime equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Direct charitable | 61 | 60 |
| Management and administration | 3 | 3 |
|
|
|
| 64 | 63 | |
|
|
The number of employees whose remuneration for the year fell within the following bands, were:
| 2021 | 2020 | ||
|---|---|---|---|
| No. | No. | ||
| £60,000 | to £69,999 | 2 | – |
| £70,000 | to £79,999 | 1 | – |
|
|
||
| 3 | – | ||
|
|
Key Management Personnel
The key management personnel of the charity, comprise the Chief Executive, Head of Operations & Development and Head of Finance & Facilities. The total employee benefits of the key management personnel of the Charity were £237,120 (2020: £178,892).
- 26 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
13. Trustee remuneration and expenses
No trustees received any remuneration during the year (2020: £Nil). Board expenses totalling £Nil (2020: £222) were provided by Julian Support Limited for all trustees.
14. Tangible fixed assets
| Furniture, | |||||
|---|---|---|---|---|---|
| Leasehold | fixtures & | Office | Tools and | ||
| improvement | fittings | equipment | equipment | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 April 2020 | 44,871 | 31,077 | 276,549 | 3,950 | 356,447 |
| Additions | – | 1,359 | 21,107 | – | 22,466 |
| Disposals | – | – | (11,072) | – | (11,072) |
|
|
|
|
|
|
| At 31 March 2021 | 44,871 | 32,436 | 286,584 | 3,950 | 367,841 |
|
|
|
|
|
|
| Depreciation | |||||
| At 1 April 2020 | 41,967 | 23,193 | 172,250 | 3,338 | 240,748 |
| Charge for the year | 2,895 | 2,139 | 32,557 | 92 | 37,683 |
| Disposals | – | – | (4,928) | – | (4,928) |
|
|
|
|
|
|
| At 31 March 2021 | 44,862 | 25,332 | 199,879 | 3,430 | 273,503 |
|
|
|
|
|
|
| Carrying amount | |||||
| At 31 March 2021 | 9 | 7,104 | 86,705 | 520 | 94,338 |
|
|
|
|
|
|
| At 31 March 2020 | 2,904 | 7,884 | 104,299 | 612 | 115,699 |
|
|
|
|
|
|
| Debtors | |||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Trade debtors | 30,057 | 30,208 | |||
| Prepayments and accrued | income | 152,316 | 141,241 | ||
|
|
||||
| 182,373 | 171,449 | ||||
|
|
||||
| Cash and cash equivalents | |||||
| Cash and cash equivalents consist of: | |||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Cash at bank and in hand | 43,976 | 56,687 | |||
| Short term deposits | 768,357 | 506,898 | |||
| Petty cash | 1,633 | 1,069 | |||
|
|
||||
| 813,966 | 564,654 | ||||
|
|
15. Debtors
16. Cash and cash equivalents
- 27 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
17. Creditors: Amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 41,386 | 33,116 |
| Accruals and deferred income | 182,233 | 113,231 |
| Social security and other taxes | 36,358 | 34,169 |
| Other creditors | 195,912 | 47,434 |
|
|
|
| 455,889 | 227,950 | |
|
|
18. Deferred income
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Deferred income brought forward | 28,665 | – |
| Released during the year | (14,590) | – |
| Deferred during the year | 29,940 | 28,665 |
|
|
|
| Deferred income carried forward | 44,015 | 28,665 |
|
|
Deferred income relates to a delay of recruitment of 1 FTE Recovery Coordinator, the underspend was agreed to be deferred with the funder to match the income against the future expenditure and D2A income invoiced in advance.
19. Pensions and other post retirement benefits
Defined contribution plan
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £47,389 (2020: £47,278).
- 28 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
20. Analysis of charitable funds
Unrestricted funds
2021
| At 31 Mar | |||||
|---|---|---|---|---|---|
| At 1 Apr 2020 | Income | Expenditure | Transfers | 2021 | |
| £ | £ | £ | £ | £ | |
| General funds | 525,609 | 2,564,372 | (2,554,940) | (1,500) | 533,541 |
| Property repair and | |||||
| dilapidation fund | 79,694 | – | – | 1,500 | 81,194 |
|
|
|
|
|
|
| 605,303 | 2,564,372 | (2,554,940) | – | 614,735 | |
|
|
|
|
|
|
| 2020 | |||||
| At 31 Mar | |||||
| At 1 Apr 2019 | Income | Expenditure | Transfers | 2020 | |
| £ | £ | £ | £ | £ | |
| General funds | 482,670 | 2,147,053 | (2,372,614) | (1,500) | 525,609 |
| Property repair and | |||||
| dilapidation fund | 78,194 | – | – | 1,500 | 79,694 |
|
|
|
|
|
|
| 560,864 | 2,147,053 | (2,372,614) | – | 605,303 | |
|
|
|
|
|
Property Repair and Dilapidation Fund
Funds designated as a provision towards cyclical repairs and renewals, and to pay for any dilapidation in the event that the charity should vacate a property.
Restricted funds
2021
| At 31 Mar | |||||
|---|---|---|---|---|---|
| At 1 Apr 2020 | Income | Expenditure | Transfers | 2021 | |
| £ | £ | £ | £ | £ | |
| Suffolk Community | |||||
| Foundation LEP | 9,763 | 185 | (490) | – | 9,458 |
| Rope Trust | 111 | – | (81) | – | 30 |
| Sugar Town | 24 | – | (24) | – | – |
| Bird Funding Club | 24 | 1,000 | (1,015) | – | 9 |
| Arts & Crafts | 80 | – | – | – | 80 |
| MSC | 2 | – | (2) | – | – |
| Gaming Fund | 376 | – | – | – | 376 |
| National Lottery Awards | |||||
| for All | 8,169 | – | – | – | 8,169 |
| Covid 19 Hardship Fund | – | 3,844 | (2,513) | – | 1,331 |
| Giraffe | – | 600 | – | – | 600 |
| Vineyard | – | 150 | (150) | – | – |
|
|
|
|
|
|
| 18,549 | 5,779 | (4,275) | – | 20,053 | |
|
|
|
|
|
- 29 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
2020
| At 31 Mar | |||||
|---|---|---|---|---|---|
| At 1 Apr 2019 | Income | Expenditure | Transfers | 2020 | |
| £ | £ | £ | £ | £ | |
| Suffolk Community | |||||
| Foundation LEP | 10,948 | – | (1,185) | – | 9,763 |
| Rope Trust | 101 | 625 | (615) | – | 111 |
| Sugar Town | 24 | – | – | – | 24 |
| Bird Funding Club | 23 | 1,000 | (999) | – | 24 |
| Arts & Crafts | 124 | – | (44) | – | 80 |
| Forest Heath District | 5,000 | – | (5,000) | – | – |
| MSC | 2 | – | – | – | 2 |
| Gaming Fund | – | 384 | (8) | – | 376 |
| National Lottery Awards | |||||
| for All | – | 8,169 | – | – | 8,169 |
|
|
|
|
|
|
16,222 |
10,178 |
(7,851) |
– |
18,549 |
Suffolk Community Foundation LEP
Grant received from The New Anglia Local Enterprise Partnership, via the Suffolk Community Foundation, to be used towards the creation of jobs.
Rope Trust
Funds donated by the Rope Trust to contribute towards the refurbishment of the Summer House at Gippeswyk Avenue. These funds have specifically been used to purchase items of furniture and equipment.
Sugar Town
Being funds raised by Sugar Town records and donated to Julian Support, to promote music and the arts amongst service users in Bury St Edmunds.
Bird Funding Club
Funds have been raised by a Julian Support worker to establish a bird watching club for service users. The funds raised have been used to buy binoculars and bird books for the group.
Arts & Crafts
Funds have been donated by the Rope Trust to contribute towards a women's craft group, based at Clarkson Street, Ipswich. The funds have been used to buy furniture and art and crafts materials.
Forest Heath District
A grant was received to support service users in temporary accommodation in West Suffolk. The fund will be drawn down on as referrals from the local authority are received.
MSC
A donation was received from a local business to contribute towards the refurbishment work at Gippeswyk Avenue. These funds have specifically been used to purchase garden furniture.
- 30 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
Gaming fund
Funds donated by Rope Trust to cover cost of gaming sessions at Press Start.
National Lottery Awards for All
A grant was awarded to fund the Domestic Abuse Survivors Martial Arts project.
Covid 19 Hardship Fund
Funds received from Suffolk County Council, Tesco Bags of Help and Ecclesiastical for the charities Service Users Hardship Fund.
Giraffe
Donation received for installing a metal giraffe in the reception area at Hospital Road.
Vineyard
Funds donated by Rope Trust.
21. Analysis of net assets between funds
Year ended 31 March 2021
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Tangible fixed assets | 94,338 | – | 94,338 | 115,699 |
| Current assets | 520,397 | 20,053 | 540,450 | 508,153 |
|
|
|
|
|
| Net assets | 614,735 | 20,053 | 634,788 | 623,852 |
|
|
|
|
|
| Year ended 31 March 2020 | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2020 | 2019 | |
| £ | £ | £ | £ | |
| Tangible fixed assets | 115,699 | – | 115,699 | 64,814 |
| Current assets | 497,773 | 10,380 | 508,153 | 512,272 |
|
|
|
|
|
| Net assets | 613,472 |
10,380 |
623,852 |
577,086 |
- 31 -
Julian Support Limited
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 31 March 2021
22. Cash generated from operations
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Net income | 10,936 | 46,766 |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 37,683 | 38,529 |
| Other interest receivable and similar income | (1,624) | (2,418) |
| Loss on disposal of tangible fixed assets | 2,099 | 6,649 |
| Changes in: | ||
| Trade and other debtors | (10,924) | (31,650) |
| Trade and other creditors | 227,939 | 50,663 |
|
|
|
| 266,109 | 108,539 | |
|
|
23. Analysis of changes in net debt
| At | |||||
|---|---|---|---|---|---|
| 31 March 202 | |||||
| At | 1 | April 2020 | Cash flows | 1 | |
| £ | £ | £ | |||
| Cash at bank and in hand | 564,654 | 249,312 | 813,966 | ||
|
|
|
24. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Not later than 1 year | 91,350 | 91,941 |
| Later than 1 year and not later than 5 years | 12,500 | 94,090 |
|
|
|
| 103,850 | 186,031 | |
|
|
25. Related parties
During the year, a close family member of Mrs L S Spooner (the CEO of the charity) provided website design services to the charity. Total invoices raised amounted to £2,000 (2020: £Nil) and there was no balance outstanding at the year end.
- 32 -