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2021-03-31-accounts

Page
Lega1 and adr.1inistrat'.ve infonnation 1 - 2
Trustees' report 3--22
Independentauditors' reDort 23- 25
Consolidatecstatementoffinancial actwitles 27 - 28
Consolidatedandcompar.ybalance sheets 29
Consolidatedstatementofcash flows 30
Notes totheaccour.ts 31- 48

Trustees Professor MarkBL.:tton
Portia Charles
Steve Dimon
Vaierie Hopkins - Chair
Steve Miiler
VarkMitchell
JulianTitI"1USS- ViceChair(Resigned 08!07!2021)
TimCaley
Reinoud Noorduijr. (Appointed_24/04/2021 )_
Resources Sub Group Professor Mark Button - Chair
Steve Dimon
Steve Miller
Julian Titmuss
Reinoud Noorduijn
Service Delivery Sub Group Mark Mitchell
Portia Charles
Valerie Hopkins
Tim Caley
OfficersinaUendance Clare Ansell
Marina Tuck
Karen Yeung
Chief Executive Clare Ansell
Secretary Clare Ansell
Charity number 1069085
Company number 3512607
Registered office 6 Queen Street
Portsmouth
Hampshire
P013HL
Auditors Jones Avens Limited
53Kent Road
Southsea
Portsmouth
Hampshire
P053HU

Unrestricted Designated Restricted Total Unrestricted Designated Restricted Restricted Total
Funds Funds Funds 2021 Funds r:unds Funds 2020
Notes £ £ £ £ £ £ £ f
Income:
Donations 3 45,102 68,062 113,164 29,014 24,502 53,516
Incomefromcharitableactivities:
Provision for services for
Young People and Families 4 375,757 510,688 886,445 596,091 315,830 911,921
Incomefromothertradingactivities:
Bicycle Recycling South Limited
5 145,804 1,500 147,304 254,622 1,500 256,122
-
TotalIncome 566,663 580,250 1,146,913 879,727 341,832 1,221,559
--­ - ­ -
Expenditure
Expenditureonraisingfunds
Income generation and publicity costs
Bicycle Recycling South Limited
5 40,286
153,389
1,500 40,286
154,889
42,043
270,870
1,500 42,043
272,370
ExpenditureoncharitableActivities
Provisionofservices for
Young People and Families 6 260,423 564,417 824,840 536,397 ---­ 292,532 828,929
TotalExpenditure 454,098 565,917 1,020,015 849,310 291\,032 1,143,342
Netincome/(expenditure) 112,565 14,333 126,898 30,417 47,800 78,217
Thenotes form part of thesfl financial statements

Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
2021
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
7.020
Notes £ £ £ £ £ £ £ £
NetIncomel(expendlture) 112,565 14,333 126,898 30,417 41,800 78,217
Transfersbetweenfunds 10 11,rn (4,165) (7,612) 24,689 (20,807) (3,882)
--­ ".-......'--" .
Netmovementinfunds 124,342 (4,165) 6,721 126,898 55,106 (20,807) 43,918 78,217
Reconciliationoffunds
Fund Balances at 1 April 2020 166,066 210,444 104,917 481,427 110,960 231,251 60,999 403,210
----­
FundBalancesat31March2021 290,408 206,279 111,638 608,325 166,066 210,444 104,917 481,427
-
"--- ..
'.~

Fixedassets
Tangible assets
I!"lVes1rr.ent
Notes
12
13
Group
2021
£
253,474
TotalFixedAssets
253,474
Currentassets
Stocks
Debtors
Cashatbankandin r.and
14
55,780
532,873
TotalCurrentAssets
588,653
liabilities
Creditors: amouf"'lS falling due within one year
15
(233,802)
Netcurrentassets
354,851
Totalassetslesscurrentliabilities
608,325
ThefundsoftheCharity:
Restricted funds
17
111,638
Unrestrictedfurcds:
Designated funds
18
206,279
Other charitable funds
General fund
290,408
Totalcharityfunds
608,325
Group
2020
£
265,251
265,251
19,100
126.067
342,425
487,592
(271,416)
216.176
481.427
104.917
210,444
166,D66
481,427
Company
2021
£
253,474
1
253,475
93,088
499,903
592,991
(230,675)
362,316
615,791
111,638
206,279
297,874
615,791
Company
2020
£
260.222
1
260.223
166.853
308,053
474,906
(253,824)
221,082
481,305
104,917
205,415
170,973
481,305

Net cashprovidedby
operatingactivities
Notes
21
Group
2021
£
200,454
Cashflowsfrominvestingactivities
Purchase of fixed assets
(10,006)
Net cash used In Investing
activities
(10,006)
Increase Incashand cash
equivalentsIntheyear
190,448
Cash and cashequivalentsat the
beginningofthe year
342,.425
Total cashandcash equivalents
at theendofthe year
532,813
Group
2020
£
120,966
(6,036)
(6.036)
114,930
227,495
342,425

~ncome
Expenditl..:reonraising funds
Expenditure on chantable activities
Net :ncome
Toial funds brought~orward
Totalfundscarriedforward
Representedby:
Res:ricted income funds
Unrestricted aesignated tl.mds
Unrestricted general funds
2021
£
1,007,579
(40,286)
(832,807)
134,486
481,305
615,791
111,638
206,279
297,874
615,791
2020
£
976,637
(42,043)
(84C.129)
94.465
386,840
481.305
104.917
205,415
170,973
481,305
--- - ---
3
Donations
UnrestrictedRestricted
Note
Funds
Funds
£
£
Grants
4
55,000
Coronavirus job
retention scheme
grant and other funding
25,146
Individual donations
7,330
13,062
Donated services and
facilities
12,626
45,102
68,062

TotalUnrestrictedRestricted

2021
Funds
Funds

£
£
£
55,000
20,000
25,146
20,392
13,723
4,502
12,626
15,291
Total
2020
£
20,000
18.225
15,291
113,164
29,014
24,502
53,516

Unrestricted Restricted
Funds
Funds
£
£
Statutorylocalincome
280,581
104,886
Charlableservices and
grants
84,956
405,802
Other Income
10,220
375,757
510,688
Total Unrestricted Restricted
2021
Funds
Funds
£
£
£
385,467
513,507
132.342
490,758
79,152
183,488
10,220
3.432
886,445
596,091
315.830
Total
2020
£
645,849
262.640
3,432
911.921

Included withir::donationsand income from charitable activities are t hefollowing:
2021 2020
£ £
Statutorylocalincome
Portsmouth City Council PoslUve Activities 55,535 70,743
Hampshire Officeofthe Police&CiimeCommissioner
Intensive Support Services 28,386 44.3S8
Operation Divert/YIP Programmes 76,500 74.500
Hampshire County Council 0-19 Children's Services Gosport 48,892
HampshireIntensiveFamilySupportSer/ice 115,524 171.000
Charitableservices
Hampshire Schools 26,85{) 71.607
Portsmouth CityCaunalVirtual School and other services 55,063 92,049
Charitable grants
BBC Children In Need 72,433 33,073
Big Lottery Fund 222,665 50,110
HenrySmith Trust 60,000 60,000
Blagra ve Trust 40,000 20.000
GarfieldWeston 25,000


bewound up.
Year ended Year ended
31March2021 31March_2020_
£ £
Income
Bicycle sales, servicing, courses.
merchandise and bike nire 110,087 253,825
Grants received 1,500 1.500
Other income 1,535 797
CoronavirusJobreter.llon scheme grant
and other funding 34,182
147,304 256,122
Expenditure
_Cost_ofsales 34,293 48,850
Salaries, wages and other staff costs 93,990 166,080
Utilities and support costs 26,606 57,440
154,889 272,370
NetlossasperSubsidiaryaccounts (7,585) ( 16,248)
Total assets 37,771 72,164
Totalliabilities (45,233) (72,041)
Funds(representingshare capItal and reserves) (7,462) 123

Notes
Staffcosts
Volunteer cos:s
Partnered delivery
Activities
Support costs
Governance costs
7
7
ProvisionofServices
Total
2021
£
Total
2020
£
643,563
376
5,435
28,688
122,821
23,957
664,595
684
13,101
28.433
102,797
19.319
824.840
828,929

SupportGovernance
Costs
Costs
£
£
2021
£
Support
Costs
£
Govemance
Costs
£
Insurance
5,148
Premises
46,046
Communications
13,273
Transport
11,217
Computers
22,126
Subscriptions
7,564
Audit&accountancy
Legal&professional
Fees
Trustee indemnIty
insurance
Depredation
12,063
Loss on saleof
fixed assets
4,691
_Other_expenses
693
20,120
2,947
890
5,148
46,046
13,273
11,217
22,126
7,564
20,120
2,947
890
12,063
4,691
693
4,812
44,757
14,165
~2 ,O78
10.368
1,823
14,870
(76)
18,244
811
264
122,821
23,957146,778
102,797
19,319
2020
£
Basisof
allocation
4,812
44,757
14,165
12,078
10,368
1,823
18,244
-
811
14.870
-
188
Charitable
Charitable
Charitable
Charitable
Charitable
Charitable
Governance
Govemance
Governance
Charitable
Charitable
Charitable
122,116
NetIncomefortheyear
2021 2020
£ £
Thisisstatedaftercharging:
Auditors' remuneration
Audit fees 5,300 5.200
Accountancy services 14,620 13.044
Bicycle Recycling South Limited 3,727 5.213
Oepre<:iation 17,092 30,725
Loss on disposal of fixed assets 4.691
Operating lease rentals - land and buildin gs 19,900 24,405
- eqUipment 2,882 3.482

Unrestricted Designated Restricted
Funds Funds Funds
£ £ £
Fixed assets fund 4,165
(4,165)
Depreciation I!ansfers 7,612 (7,612)
11,777
(4,165)

(7,612)


employees dL;ring the year was
ChiefExecu1rve
Direct Charitable Staff
Bicycle Recycling Staff
Employmentcosts
Wages and saiaries
Social security costs
Other pension costs
Redundancy costs
2021
Number
1
23
4
28
2021
£
688,325
49,768
13,842
6,133
758,068
2020
NL.;mber
25
7
33
2020
£
764,879
55,093
14,862
834,834

Cost
At 1 April 2020
Additions
Disposals
At31March2021
Depreciation
At 1 April 2020
Charge fortt1~year
Eliminated00disposal
At31March2021
Net book value
At31March 2021
At31Marcll 2020
Short
Freehold Leasehold Computer
Fixtures,
Land&
Land& Equipment Fittings&
Buildings Buildings
Equipment
£
£
£
£
282,517
11,447
52 ,B07
84,976
8,642
1,364
(11.447)
(17,693)
282,517
61,449
68,647
33,569
11.447
50,857
70,623
4,863
3,870
8,359
(11.447)
(13,002)
38,432
54,727
65,980
244,085
6,722
2,667
248,948
1,950
14,353
Motor
Vehicles
£
52,006
52,006
52,006
52,006
Total
£
483,753
10,006
(29.140)
464,619
218,502
17,092
(24,449)
211,145
253,474
265,251

Tangiblefixedassets (Company) Tangiblefixedassets (Company)
Freehold
Land&
Buildings
£
Cost
At.,April 2020
282.517
Additions
Disposals
At31March2021
282,517
Depreciation
At1April2020
33,569
Chargefortileyear
4,863
Eliminatedondisposal
At31March2021
38,432
Netbookvalue
At31March2021
244,085
At31March2020
248,948
FixedassetInvestments
Market value at 1 April2020and
31March2021
Short
Leasehold
Land &
Buildings
£
11,447
- -­
11,447
11,447
11,447
Computer
Equipment


£

52,807
8,642
Fixtures,
Fittings&
Equipment
£
56,926
1,364
:17,693)
Motor
Vehicles
£
52,006
Total
£
455,7:13
"10,006
(17,693)


61,449
SO,857
3,870
54,727
6,722
1,950
40,597
47,602
3,330
(13.002)
37,930
2,667
9,324
52,006
52.006
52,006
448,016
195,481
12,063
(13,0.02)
194,542
253,474
260,222
£
11,447
11,447


Thecompany holds
more than 20%of thesharecapitalo~thefol!owing companies:
Subsidiary
Undertaking
Company Registered Countryofregistration
Name Office orIncorporation Class Sharesheld
·/0
Bjcycle Recycling 6 Queen Street England and Wales Ordinary
100
South Limited Portsmouth (CompanyN.Jrrober8848765)
Hampshire
P013HL

Trade debtors
Amounts owedbygroup undertakings
Other debtors
Prepayments andaccrJedincome
Group
2021
£
30,735
467
24,578
55,780
Group
2020
£
Company
2021
£
103,701
650
21,716
27,440
42,108
467
23,073
126,067
93,088
Company
2020
£
93,160
54,449
650
18,594
166,853

Group
2021
£
Trade creditors
12,567
Taxes_and_social security costs
13,328
Acc(ua!s and deferred income
207,907
233,802
Gro~pCompany
Company
2020
2021
2020
£
£
£
11,078
13,717
8,586
18,762
13,131
14.696
241,576
203,827
230.542
271,416
230,675
253,824
The group rr:akes contributionsarcbehalf of11semployees in
Friends Provident Stakehoider Pension Scheme.
to NEST Retirement Fun ds orIn10
2021 2020
£ £
ContrbutionspayablebylI~egroupfortheyear 13,842 14,862

Transfers Transfers
Balance at Incoming Resources toGeneral Balanceat Incoming Resources toGeneral Balanceat
1 April 2019 resources expended Fund 1April2020 resources expended Fund31March2021
£ £ £ £ £
£
£ £
Toronto Place
LandAid Charitable Trust Limited
50,826
(1,916) 48,910 (1,715) 47,195
OPCC 74,500 (74,500) 76,500
(76,500)
BBC ChildreninNeed 33,073 (33,073) 72,433
(72,433)
Bicycle Recycling 7 .863 (1.966) 5,897 (5,897)
Hampshire and IsleofWight Community
Foundation 11,786 (11,786) 15,817
(15,817)
Hampshire Police 44.358 (44,358) 28,386
(28,386)
PCC Future in Mind '0.739 (10,739) 8,054
(8,054)
Big Lottery Fund 50,110 (40,000) 10,110 223,248
(222.665)
10,693
Henry Smtth Trust 60,000 (40,000) 20,000 60,000
(60,000)
20,000
Groundwork UK 6,000 (6,000) 1,000
(1,000)
Hampshire County Council Grants 8,209 (8,209)
Gosport Borough Council 5,275 (5,275)
Other 2,310 12,782 (15,092) 5,981 (5,981)
William Wates Memorial Trust 5,000 5,000 (5,000)
The Blagrave Trust 20,000 (5,000) 15,000
40,000

(40,000)
15,000
Garfield Weston Foundation 25,000
(6,250)
18,750
Co~opLocal Community Fund 11,331
(11,331 )
The Edward Gostllng Foundation 7,500
(7,500)
Hille Emergency Fund 5,000
(5,000)
60,999 341,832 (294,032) (3,882) 104,917 580,250
(565,917)
(7,612) 111,638

---
Group
Balanceat
1April2019
Fixed assets fund
231,251
-
Company
Balanceat
1April2019
Fixed assets fund
210,364
Movementinfunds
Movementinfunds
Transfers
Transfers

Incoming
(to)lfrom
Balanceat
Incoming
(to)lfrom
Balanceat

resources
GeneralFund
1April2020
resources
GeneralFund
31March2021

(20,807)
210,444
(4,165)
206,279
Movementinfunds
Movementinfunds
Transfers
Transfers

Incoming
(lo)lfrom
Balanceat
Incoming
(to)/from
Balanceat

resources
GeneralFund
1April2020
resources
GeneralFund
31March2021

(4,949)
205,415
864
206,279
---~
- -

Group
Unrestricted
Funds
Fund balances at31March 2021 are
represented by:
Tangible fixed assets
Net current assets
290,408
290,408
Company
Unrestricted
Funds
Fund balances at31March 2021 are
represented by:
Tangible fixed assets
Investments
Net current assets
-
1
297,873

297,874
Designated
Funds
£
Restricted
Funds
[
206,279
47,195
64,443
206,279
111,638
Designated
Funds
£
Restricted
Funds
£
206,279
47,195
64,443
2021
Total
£
Unrestricted
Funds
£
Designated
Funds
£
Restricted
Funds
£
2020
Total
£
253,474
354,851
166,066
210,444
54,807
50,110
265,251
216,176
608,325
166,066
210,444
104,917
481,427
2021
Total
£
Unrestricted
Funds
[
Designated
Funds
[
Restricted
Funds
£
2020
Total
[
253,474
1
362,316
1
170,977
20S,41~
54,807
50 ,110
- ­
260,222
1
221,082
615,791
170,973
205,415
104,917
481,305
206,279
111,638

follows:
Landand
2021
E
Expiry date:
Within one year
9,300
Between. two and five years
2,679
11,979
Buildings
2020
£
19.000
25.654
44,654
Other
2021
2020
E
£
1,382
2,882
2,074
3,456
3,456
6,338
6,338

Notes
Net movementinfunds
Adjustments for:
Depreciation charges
Lossonsale offixedassets
DecreaseinstOCK
Decrease/( ncrease) in debtors
(Decrease)/increase in creditors
Net cash providedbyoperating activities
Group
2021
£
126,898
17,092
4,691
19,100
70,287
(37,614)
200,454
Group
2020
£
78.217
30,725
7.180
(18,540)
23,384
120.966

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