**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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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...
Page 13
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...
Page 14
BRIGHTON UNEMPLOYED CENTRE FAMILIES PROJECT
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
|**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
Grants in advance
**16.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.4.21
in funds
£
£
**Unrestricted funds**
General fund
113,246
7,571
Designated Fund - Contracts and
agreements
3,000
-
Designated Fund - Redundancy and
employment contracts
30,000
-
Designated Fund - Rent and maintenance
provision
30,000
-
176,246
7,571
**TOTAL FUNDS**
176,246
7,571|2022
£
-
5,326
5,326
2022
£
3,763
3,891
554
2,100
68,800
79,108
Transfers
between
funds
£
10,000
-
-
(10,000)
-
-|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...
Page 17
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.
Page 18
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
Page 19