2022-03-31-accounts - Brighton Unemployed Centre Families Project

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REGISTERED COMPANY NUMBER: 03537262 (England and Wales) REGISTERED CHARITY NUMBER: 1069236

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

(A COMPANY LIMITED BY GUARANTEE)

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

		Page
Report of the Trustees	1	to	5
Independent Examiner's Report		6
Statement of Financial Activities		7
Balance Sheet		8
Notes to the Financial Statements	9	to	18
Detailed Statement of Financial Activities		19

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are to relieve poverty, distress and hardship amongst unemployed people and low paid and their families living or staying in the Brighton area, regardless of race, sex, age, ability or sexual orientation.

The Centre aims to provide a package of practical, volunteer run services, which help families and individuals to challenge the effects of poverty and disadvantage, including: playroom and family support, computing and education classes, access to computers, daily hot meal, safe and welcoming day centre space, housing advice, family support and practical support (laundry, clothes, food, equipment), volunteering opportunities, advice on benefits and social welfare issues and a wide range of groups, activities and events designed to engage the hardest to reach members of the community. The Centre has at its heart an ethos of empowerment through self- help; people disadvantaged by unemployment, poverty, ill-health, lack of opportunity and poor housing can access our integrated and practical services, while at the same time coming together to work to improve both their own and others' quality of life.

Public benefit

The trustees confirm that they 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 the planning of future activities.

Page 1

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

FOR THE YEAR ENDED 31 MARCH 2022

REPORT OF THE TRUSTEES

ACHIEVEMENT AND PERFORMANCE Charitable activities

COVID 19 response and recovery

The Trustees worked with staff and volunteers to ensure that the charity could carry on its charitable activities during the pandemic, services were adapted in line with government restrictions and recommendations and our own health and safety covid policy and risk assessments. Where funded services could not carry on as usual and in the case of restricted funds, funders were informed of all changes. Funds were diverted towards emergency crisis support for our beneficiaries and extra cleaning and personal protection equipment was arranged for the centre. Fundraising for crisis support became a priority for our service users with little or no access to food or money.

The centre was able to start to resume normal services at the end of this financial year, but the effects of the pandemic and the cost of living increases have meant that our clients are now coming to us in more need and with multiple issues. We have ensured services are available so that they have access to all the grants and support they are entitled too both through our charity and our partners. We have worked to ensure we can offer people the emotional and practical support they need before engaging them with advice and education. Monitoring and evaluation of our services has continued to be very positive. Our new CRM (customer relationship management) system has enabled us to better record peoples journeys with us.

We have 9 main projects run by teams of volunteers and co-ordinated by a small team of part time project workers. They are organised around a day centre setting, playroom and garden area and an off site allotments project. While the centre could not be fully open due to the pandemic, some services were changed to zoom, phone or in person one to one. Crisis parcels and prepared meals were delivered to people isolating.

Digital and Financial Inclusion Project - Supporting people to have better digital and financial inclusion through our free on-line computer service and access to more affordable financial services and living costs. Help with grants and budgeting. Support with CV writing, jo b applications which also include, printing, photo copying and scanning service.

Participation and Volunteering Project - encouraging and supporting people into volunteering and providing activities, events and groups to engage the hardest to reach in our community. Offering a safe and welcoming space for all in the community including those who are home less.

Education and Skills Project - range of courses aimed at breaking down barriers in returning to study, classes in healthy living, creative arts, languages and dance and movement and a range of computer courses, as well as volunteer supported computer access sessions.

Food Project - providing a daily vegan hot meal, a safe and welcoming social space, access to drinks, children's play area, user run whole food co-op and allotment project providing fresh produce for the Centre. An emergency food back and volunteering and skills opportunities around food preparation and serving.

Office Project - providing a first point of contact, helping people to access services, assisting with complex queries, signposting, taking bookings and managing petty cash. Providing quality volunteer opportunities with excellent pre-employment training and confidence building.

Welfare Rights Project and Housing Project- qualified staff and trained volunteer advisors provide advice on benefits, housing and social welfare issues, appeals and tribunals.

Temporary Housing Project - advice and information, laundry, equipment loan, free clothes, bedding, toys and equipment, help finding schools and sourcing furniture and equipment.

Playroom Project - providing family support and a structured environment for supervised play and learning that enables parents and care rs to access services or volunteer. Offers a free Ofsted registered service for young children 0-8 years.

Family Crisis Support -provides immediate and on-going family support, both practically and emotionally, for families and individuals in sev ere poverty and with multiple issues.

FINANCIAL REVIEW Financial position

The Statement of Financial Activities shows expenditurePage 2for the period ended 31 March 2021 was £223,392 (2020:£228,994) against income of £268,621 (2020: 254,072) leaving a net surplus for the year of £45,229 (2020: surplus£25,078).

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Investment policy and objectives

In accordance with paragraph 4.17 of its Memorandum of Association the charity can deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification). At present any surplus funds are held on deposit at the Unity Trust Bank PLC.

Reserves policy

In line with the charities business planning Trustees are working with staff to ensure longevity of the charity through increases to reserves at every opportunity. Due to the end of some 3 year grants the Trustees have worked to reduce expenditure of running costs of the centre and through new donations increase the reserves to ensure the charity had the core costs it needed to help meet the shortfall in funding predicted over the next 3 years. The reserves currently represent 3 months running costs of the centre and its services (£50k) designated funds for employment contracts and redundancy (£30K) one year's rent and maintenance of the centre (£30k) and (£3k) to meet other contracts and agreements.

The Trustees recognise that in the current funding climate these reserves will be drawn on in future years (apart from already designated funds)

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is constituted as a company limited by guarantee, incorporated on 25 March 1998, and is therefore governed by its Memorandum and Articles of Association, as amended 8 March 2001, 10 July 2002, 16 October 2002, 12 November 2003 and 16 October 2006.

The company received charitable status on 22 April 1998.

Recruitment and appointment of new trustees

The Trustees, as Charity Trustees, have control of the charity and its property and funds.

The Trustees aim to consist of at least 7 (currently 6) and not more than 14 individuals, including co-optees, all of whom must be members. Those individuals shall be in the following categories and shall be appointed or elected in the following specified manner:

Not more than 8 Trustees elected at the AGM (or in the case of a vacancy at an EGM) of whom at least 7 must be people who have acted in a voluntary capacity for the charity for at least the last 4 months and have completed at least 15 volunteer sessions in that period.
Not more than 3 Trustees appointed by the Trustees (co-optees) with proven expertise in the areas of personnel, finance, law, business or advice.
Not more than 3 Trustees appointed by such other relevant local organisations as the Trustees shall decide.

New trustees receive an induction pack which includes details on the structure for deciding things, doing things and how we are organised. In addition, they attend training sessions organised internally and those offered externally. The management committee meets once a month.

All project co-ordinators meet weekly to manage and co-ordinate the centre's work.

All trustees and project co-ordinators meet together on Development Days (4 per annum) to consider long term plans and to consider any issues that the centre is facing.

Both project workers and trustees build partnerships with a large number of local organisations, both charities and statutory bodies, and have representation on committees, partnership boards and forum

Page 3

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

FOR THE YEAR ENDED 31 MARCH 2022

REPORT OF THE TRUSTEES

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

Day to day running of the Centre is delegated to the paid workers on a joint and equal basis. The charity employs 6 project co-ordinators and 4 other workers on a part-time basis and is otherwise dependent on volunteers, approximately 200 in any given year. Without volunteers the Charity could not function in the way it does at present.

The trustees are also voluntary and usually centre users: the system whereby the centre users voluntarily take part in its operation is the philosophy upon which the Charity runs and was originally founded

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03537262 (England and Wales)

Registered Charity number

1069236

Registered office

Prior House 6 Tilbury Place Brighton East Sussex BN2 2GY

Trustees

P A Burgess J A Cheek (Treasurer) L Joseph M King (Chair) K M Mccully G E Morrill B Westwood

Independent Examiner

Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD

Solicitors

Wynne Baxter Godfree Dial House 221 High Street Lewes East Sussex BN7 2AE

Bankers

Unity Trust Bank PLC Nine Brindleyplace 4 Oozells Square Birmingham B1 2HB

Page 4

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Brighton Unemployed Centre Families Project for the purposes of company law) are responsible for preparing the Report of the Trustees 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 those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ J A Cheek - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

Independent examiner's report to the trustees of Brighton Unemployed Centre Families Project ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD

Date: .............................................

Page 6

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 9,822 Charitable activities 4 Centre Activities 62,801 Investment income 3 6,749 Total 79,372 EXPENDITURE ON Raising funds 5 2 Charitable activities 6 Centre Activities 71,799 Total 71,801 NET INCOME 7,571 RECONCILIATION OF FUNDS Total funds brought forward 176,246 TOTAL FUNDS CARRIED FORWARD 183,817	Restricted funds £ - 160,493 - 160,493 6,668 153,825 160,493 - - -	2022 Total funds £ 9,822 223,294 6,749 239,865 6,670 225,624 232,294 7,571 176,246 183,817	2021 Total funds £ 15,060 247,245 6,316
			268,621 6,743 216,649
			223,392
			45,229 131,017
			176,246

The notes form part of these financial statements

Page 7

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

BALANCE SHEET

31 MARCH 2022

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 13 4,920 CURRENT ASSETS Debtors 14 5,326 Cash at bank and in hand 252,679 258,005 CREDITORS Amounts falling due within one year 15 (79,108) NET CURRENT ASSETS 178,897 TOTAL ASSETS LESS CURRENT LIABILITIES 183,817 NET ASSETS 183,817 FUNDS 16 Unrestricted funds TOTAL FUNDS	Restricted funds £ - - - - - - - -	2022 Total funds £ 4,920 5,326 252,679 258,005 (79,108) 178,897 183,817 183,817 183,817 183,817	2021 Total funds £ - 5,358 248,762 254,120 (77,874) 176,246 176,246 176,246 176,246 176,246

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. J A Cheek - Trustee

The notes form part of these financial statements

Page 8

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)', Financial Reporting Standard FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The trustees/directors consider that there are no material uncertainties about the company's ability to continue as a going concern. The trustees have taken advantage of the various sources of Government support during the COVID-19 pandemic and consider that it will not have a significant impact on the company's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The trustees regard any impact to be short term rather than affecting the company's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations

Donations are recognised on the receipt of cash. The charity also benefits from many hours from its helpers. It would be impossible to place a value on this for which the charity is extremely grateful and without which much of the work undertaken could not be achieved.

Grants

Grants are recognised on an accruals basis, accounted for in relation to the period to which they relate. Where grants have been received for capital items the total grant has been disclosed in the SOFA and depreciation, in accordance with the accounting policies, has been charged against that income over the estimated useful economic life of the asset.

Where grants are received during the year under review but relate to a later period the amount is deferred under Grants in Advance in the Balance Sheet.

Other income

Other income, including investment income, is recorded on an accruals basis.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis including irrecoverable VAT and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Costs of generating funds includes the cost of persons employed to fundraise in the year.

Costs of charitable activities are split over each project areas on a percentage basis in order to give an accurate estimation of the resources used by each project.

Support cots comprise of governance costs associated with constitutional and statutory requirements.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

continued...

Page 9

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciation is provided in order to write off each asset over its estimated useful life as follows:

Equipment - over 3 years straight line.

Leasehold Improvements - over the lease term which is 10 years.

It is the charity's policy to capitalise items with a value of £500 or more. Items below this threshold are expensed in the SOFA.

The charity undertakes regular impairment reviews of its fixed assets.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the . trustees.

Designated funds are unrestricted funds which have been earmarked by the trustees and set aside for specific purposes.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Operating leases

Rentals payable under operating leases are charged on a straight line basis over the term of the leases.

Retirement Benefits (Pension Scheme)

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

The scheme is available to all eligible employees and is managed by The People's Pension. The employer contribution in 2021/22 was 2.0% and the employee contribution was 2.4%.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
	2022	2021
	£	£
Donations and gifts	9,822	15,060

continued...

Page 10

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

3. INVESTMENT INCOME

Rents received Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Kitchen income Centre Activities Courses and room hire Centre Activities Laundry service Centre Activities Other income Centre Activities Grants Centre Activities Grants received, included in the above, are as follows: Awards for All BBC Children in Need Brighton & Hove City Council Brighton & Hove City Council - Financial Inclusion Brighton & Hove City Council - Household Support Brighton & Hove City Council - Tarner Childrens Services Brighton & Hove Food Partnership Census Support Community of the Blessed Virgin Mary Crisis Fund Department of Work and Pensions Education Partnership Ernest Kleinwort Garfield Weston Foundation Henry Smith HMRC - Job Retention Scheme Hopegar Infinity Foods J & H Rousing Lloyds TSB Foundation Peoples Postcode Rampion Fund SED Partnership Sussex Community Foundation Tudor Trust	2022 £ 6,742 7 6,749 2022 £ 354 30 411 4,000 218,499 223,294 2022 £ 10,000 19,745 27,948 12,710 5,000 11,000 - 5,240 2,000 13,000 258 10,354 5,000 25,000 - - 15,000 4,800 - 5,000 - 6,000 7,444 5,000 28,000 218,499	2021 £ 6,305 11 6,316 2021 £ 450 72 65 4,000 242,658
		247,245
		2021 £ 10,000 45,131 75 12,710 - 11,000 6,000 - 2,000 5,000 - 10,354 3,000 19,995 12,500 1,631 10,000 4,800 14,000 29,128 12,000 - 7,334 - 26,000
		242,658

The following grants were received in the year and deferred to the next year. These are shown under 'Grants in Advance'.

2022	2021
£	£

continued...

Page 11

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Lloyds TSB Ernest Kleinwort Riverstone Management Tudor Trust Sussex Community Foundation BHCC - Business Grant BHCC - Winter Grant Good Things Foundation Hopegar Infinity 5. RAISING FUNDS Raising donations and legacies Internal fundraisers salary	-	5,000
	5,000	5,000
	20,000	-
	14,000	12,000
	5,000	5,000
	-	10,700
	-	3,000
	-	3,280
	20,000	20,000
	4,800	4,800
	68,800	68,780
	2022 £ 6,670	2021 £ 6,743

The Internal Fund Raisers salary represents 30% of the time worked by the Fundraising and Finance Co-ordinator.

6. CHARITABLE ACTIVITIES COSTS

Centre Activities DIRECT COSTS OF CHARITABLE ACTIVITIES Playroom and early years support Family crisis support Information technology Welfare rights and housing project Education, participation and volunteering Food project	Direct Costs (see note 7) £ 224,224	Support costs (see note 8) £ 1,400 2022 £ 38,060 25,499 6,412 25,872 97,711 30,670 224,224	Totals £ 225,624
			2021 £ 36,573 24,165 1,184 23,226 96,376 33,025
			214,549

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

continued...

Page 12

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

8. SUPPORT COSTS

8.	SUPPORT COSTS
			Governance
			costs
			£
	Centre Activities		1,400
	Support costs, included in the above, are as follows:
		2022	2021
		Centre	Total
		Activities	activities
		£	£
	Independent examiners fee	1,400	2,100
9.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
		2022	2021
		£	£
	Depreciation - owned assets	2,460	1,920
	Independent Examiners fee	1,400	1,400

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

11. STAFF COSTS

Staff costs during the year were as follows:

	2022	2021
	£	£
Wages and salaries	142,086	141,820
Social security costs	8,890	9,908
Pension costs	3,009	3,361

No employee received emoluments above £60,000 during the year.

The average number of staff employed in direct charitable work during the year was 10 (2021 : 10).

The charity considers its key management personnel comprises the trustees. As detailed in note 9 the trustees received no remuneration or other benefits.

The charity operates a stakeholder pension scheme available to all eligible employees managed by The People's Pension. The employer contribution in 2021/22 was 2.0% and the employee contribution was 2.4%.

continued...

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BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 15,060 - Charitable activities Centre Activities 35,093 212,152 Investment income 6,316 - Total 56,469 212,152 EXPENDITURE ON Raising funds - 6,743 Charitable activities Centre Activities 11,240 205,409 Total 11,240 212,152 NET INCOME 45,229 - RECONCILIATION OF FUNDS Total funds brought forward 131,017 - TOTAL FUNDS CARRIED FORWARD 176,246 - 13. TANGIBLE FIXED ASSETS Short Equipment leasehold & fittings £ £ COST At 1 April 2021 5,334 8,640 Additions - 7,380 At 31 March 2022 5,334 16,020 DEPRECIATION At 1 April 2021 5,334 8,640 Charge for year - 2,460 At 31 March 2022 5,334 11,100 NET BOOK VALUE At 31 March 2022 - 4,920 At 31 March 2021 - -	Total funds £ 15,060 247,245 6,316
	268,621 6,743 216,649
	223,392
	45,229 131,017
	176,246
	Totals £ 13,974 7,380 21,354 13,974 2,460 16,434 4,920 -

continued...

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BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

2021 £ 3,798 1,560 5,358 2021 £ 1,865 3,696 841 2,692 68,780 77,874 At 31.3.22 £ 130,817 3,000 30,000 20,000	2021 £ 3,798 1,560 5,358 2021 £ 1,865 3,696 841 2,692 68,780	2021 £ 3,798 1,560
		5,358
	77,874
183,817
183,817

Page 15

continued...

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Awards for All BBC Children in Need Brighton & Hove City Council - Financial Inclusion Brighton & Hove City Council - Household Support Brighton & Hove City Council - Tarner Childrens Services Census Support Crisis Fund Education Partnership Garfield Weston Foundation Lloyds TSB Foundation Rampion Fund SED Partnership Sussex Community Foundation Tudor Trust TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated Fund - Boiler replacement Designated Fund - Contracts and agreements Designated Fund - Redundancy and employment contracts Designated Fund - Rent and maintenance provision TOTAL FUNDS	At 1.4.20 £ 76,097 1,920 3,000 30,000 20,000 131,017 131,017	Incoming resources £ 79,372 10,000 19,745 12,710 5,000 11,000 5,240 10,000 10,354 25,000 5,000 6,000 7,444 5,000 28,000 160,493 239,865 Net movement in funds £ 47,149 (1,920) - - - 45,229 45,229	Resources Movement expended in funds £ £ (71,801) 7,571 (10,000) - (19,745) - (12,710) - (5,000) - (11,000) - (5,240) - (10,000) - (10,354) - (25,000) - (5,000) - (6,000) - (7,444) - (5,000) - (28,000) - (160,493) - (232,294) 7,571 Transfers between At funds 31.3.21 £ £ (10,000) 113,246 - - - 3,000 - 30,000 10,000 30,000 - 176,246 - 176,246

Page 16

continued...

BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Designated Fund - Boiler replacement Restricted funds Awards for All BBC Children in Need Brighton & Hove City Council - Financial Inclusion Brighton & Hove City Council - Tarner Childrens Services Brighton & Hove Food Partnership Crisis Fund Education Partnership Ernest Kleinwort Garfield Weston Foundation Henry Smith J & H Rousing Lloyds TSB Foundation SED Partnership Tudor Trust TOTAL FUNDS	Incoming resources £ 56,469 - 56,469 10,000 45,131 12,710 11,000 6,000 5,000 10,354 3,000 19,995 12,500 14,000 29,128 7,334 26,000 212,152 268,621	Resources Movement expended in funds £ £ (9,320) 47,149 (1,920) (1,920) (11,240) 45,229 (10,000) - (45,131) - (12,710) - (11,000) - (6,000) - (5,000) - (10,354) - (3,000) - (19,995) - (12,500) - (14,000) - (29,128) - (7,334) - (26,000) - (212,152) - (223,392) 45,229

The purpose of each restricted fund was as follows:

1.Awards for All - 2.BBC Children in Need - 3.Brighton & Hove City Council - Financial Inclusion - 4.Brighton & Hove City Council - Household Support - 5.Brighton & Hove City Council - Tarner Childrens Services - 6.Census Support - 7.Crisis Fund - 8.Education Partnership - 9.Garfield Weston Foundation - 10.Lloyds TSB - 11.Rampion Fund - 12.SED Partnership - 13.Sussex Community Foundation - 14.Tudor Trust -

continued...

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BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

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

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

18. STATUTORY INFORMATION

Brighton Unemployed Centre Families Project is a charitable company, limited by guarantee, registered in England and Wales and has no share capital. No one member has overall control of the charity.

In accordance with section 7 of its Memorandum of Association each member may be liable to pay up to £1 towards the costs of dissolution and the liabilities incurred by the charity while the contributer was a member.

The company's registered number and registered office address can be found in the 'Legal and Administrative Information' section of the accounts.

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BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND ENDOWMENTS Donations and legacies Donations and gifts Investment income Rents received Deposit account interest Charitable activities Kitchen income Courses and room hire Laundry service Other income Grants Total incoming resources EXPENDITURE Raising donations and legacies Internal fundraisers salary Charitable activities Playroom and early years support Family crisis support Information technology Welfare rights and housing project Education, participation and volunteering Food project Support costs Governance costs Independent examiners fee Total resources expended Net income	2022 £ 9,822 6,742 7 6,749 354 30 411 4,000 218,499 223,294 239,865 6,670 38,060 25,499 6,412 25,872 97,711 30,670 224,224 1,400 232,294 7,571	2021 £ 15,060 6,305 11
		6,316 450 72 65 4,000 242,658
		247,245
		268,621 6,743 36,573 24,165 1,184 23,226 96,376 33,025
		214,549 2,100
		223,392
		45,229

This page does not form part of the statutory financial statements

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