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2022-03-31-accounts

Charity number: 1069367

HARV OUTREACH TEAM

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

HARV OUTREACH TEAM

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 6
Independent examiner's report 7 - 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 24

HARV OUTREACH TEAM

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees

Liz Pilkington Siobhan O'Reilly Liz Heaton Noreen Akhtar Jade Hargreaves Saeeda Mayat Karen Tidswell Louise Neville

Dispensation

to protect the identities of the trustees

Charity registered number

1069367

Principal office

PO Box 77 Accrington Lancashire BB5 1GJ

Independent Examiner

Gillian Davies (AAT Qualified) Accountancy Services Dept CW Accountants Ltd 30 Brotherston Drive Blackburn Lancashire BB2 4FJ

Bankers

HSBC 107 Blackburn Road Accrington Lancashire BB5 1JP

Page 1

HARV OUTREACH TEAM

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the charity for the 1 April 2021 to 31 March 2022.

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The objectives of the charity are to promote for the public benefit the provision of services directed towards the prevention of domestic violence, and the relief and support of persons who have suffered, or are in danger of suffering, violence from perpetrators known to them; to advance the education of voluntary and statutory agencies and the public in all aspects of domestic violence including its causes and prevention.

b. ACTIVITIES FOR ACHIEVING OBJECTIVES

Grants are received from various funding organisations, including local government and national charities, to assist the charity to acheive its objectives.

The majority of this funding is used for staff and project costs and further training to facilitate the services required.

c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

In setting objectives and planning activities, the Trustees have given due consideration to general guidance published by the chartiy commision relating to public benefit. The main activities undertaken to further the charity's purposes for public benfit are shown in the Review of Activities in these accounts.

d. VOLUNTEERS

The charity is grateful for the unstinting effort of its volunteered who are involved in service provision and governance. It Is calculated that over 2,350 volunteer hours were provided during the year 2021-2022. If this is conservatively valued at £35 an hour, the volunteer effort amounts to £82,250.

ACHIEVEMENTS AND PERFORMANCE

a. REVIEW OF ACTIVITIES

Message from the Chief Executive Officer

HARV continues to work towards a society where adults, children and families can live safely and freely from abuse, exploitation, and violence.

HARV continues to deal with unprecedented issues for our sector and for the vulnerable people we support. We continue to be challenged with increased need for our services at a time where our capacity and resources are significantly reduced. This in addition to an already complex political and economic environment that has already decimated so many specialists ending violence against women and girl’s charities across the UK. Amongst all the issues the team have been resilient, and we have been successful in meeting our strategic and operational objectives for the year. These include:

  1. The opening of an additional 2 units of temporary safe house accommodation in Hyndburn

  2. Further investment into the first Ending Violence Against Women and Girls Hub in the UK.

  3. Development of a multi-agency team that meets the complexity of needs of our services users. . Services under one roof that are responsive and delivered at the correct time, having a number of improved outcomes for adults, children and families.

Page 2

HARV OUTREACH TEAM

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

a. REVIEW OF ACTIVITIES - continued

Message from the Chief Executive Officer - continued

The cost-of-living crisis is not only impacting on the vulnerability of service users but also impacts our frontline worker. It was agreed to increase salaries by 2.5 %.

We were hoping to open a charity shop in 2020, a full consultation was conducted in partnership with sector experts and Lloyds Bank Foundation. This has been transferred to the project plan for 2023.

We also had plans to start trading and to open the Waterside Cafe?, this also has been put on hold until 2023, architecture plans have been developed in partnership with The Intelligent Design Centre.

Our core services are funded by Lancashire County Council, Lloyds Bank Foundation, The Rank Foundation, The National Lottery, Ministry of Housing, Communities and Local Government, Tudor Trust and BBC Children in Need.

We continue to respond to victims of abuse that are in crisis, have a need for support, are ready for recovery and then able to move on and live fully independently. We know that every area of an individual’s life can be adversely affected by the perpetration of abuse and thus our services are designed to respond to this in a timely and holistic way.

The economic climate and covid pandemic has increased referrals into our services significantly. We continue to meet new challenges in an agile and responsive way, ensuring that women and children’s needs are prioritised. The impact on the team has been significant, I’m so proud of the team and how they have gone above and beyond as key workers.

Throughout all the legislative, political, social and economic changes we have and will continue to provide high quality services to victims of domestic abuse. We are a strong, experienced and determined team that will always meet new challenges with resilience and drive, we are committed to ensuring that victims of domestic abuse get the very best service and support they need in order to not only live their lives free from violence but to recover and thrive in the future.

I would like to take this opportunity to thank all supporters and stakeholders, most importantly to thank the frontline team here at HARV who work tirelessly to ensure individuals and families are safe.

Debbie Fawcett CEO

Message from the Chair .

This is my third year as chair of HARV, I want to reiterate what the CEO has said previously and show my gratitude to the staff team on the frontline. Every day they go above and beyond to ensure child and adult victims of abuse get the support they so desperately need.

We continue to provide timely and appropriate services and holistic support to women and children with severe and complex needs, we provide crisis intervention at times where there is no one else to help. We provide the legal advice, the advocacy, the accommodation, the work with children and more recently food and essential items.

Our wrap around care means that we can deal with any issues or needs that have risen as a result of the experience of abuse and violence, because as well we know abuse can and often does impact on all areas of an individual’s life. Our business manager is leading on a fundraising strategy that will enable us to meet and resource the additional demands on our services.

Page 3

HARV OUTREACH TEAM

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

a. REVIEW OF ACTIVITIES - continued

Message from the Chair - continued

We will have to wait and see what happens within the next few months, I am however confident that I am surrounded by the best and most hard working team in the sector and that we will survive these turbulent times.

Siobhan O’Reilly Chair

FINANCIAL REVIEW

a. GOING CONCERN

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. RESERVES POLICY

Total reserves are £949,785 (2021 - £1,037,746) of which £432,240 are restricted reserves (2021 - £587,820).

The free unrestricted reserves at present stand at £306,120 (2021 - £148,501) with desigated reserves of £211,425 (2021 - £361,425) with total unrestricted reserves of £517,545 (2021 - £509,926) and the Trustees aim to accumulate sufficient reserves in order to fulfil the objectives of the charity, and to enable current activities and liabilities to be met in the event of delay in the receipt of income.

Designated funds of £211,425 (2021 - £364,425) have been set aside to cover contingency costs relating to redundancies, three months funding, should the charity cease to operate, and to provide for three months full expenditure in case of an interval between restricted funding income received to avoid movement of staff and associated costs.

c. PRINCIPAL FUNDING

The charity is principally funded by Hyndburn Borough Council, BBC Children in Need and Lancashire County Council.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The charity is governed by a constitution adopted on 26 March 1998 and amended on 28 June 2001 and 27 September 2006.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.

Page 4

HARV OUTREACH TEAM

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

Trustees are inducted in line with Charity Commission recommendations.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The charity and its property is administered and managed in accordance with the constitution by the Trustees named on page 1 who form the Management Committee.

e. RISK MANAGEMENT

Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. These major risks are the impact of short term funding, changes in funding streams, changes to key personnel and changes in local and central government policy.

PLANS FOR FUTURE PERIODS

a. FUTURE DEVELOPMENTS

The lesson learnt from last year led us to reflect on our future approach to funding and we subsequently increased independence and self-sufficiency through the development of social enterprise to support and complement the work we do at HARV. Our focus over the coming year will ensure we have a sustainable cost base and service model that enables us to remain competitive whilst remaining true to our principles and values.

Our new Centre opened in December 2019, Our 4 independent safe houses are up and running. Planning for phase two of the Emily Davison Centre including waterside cafe and the charity shop opening will now take place in the summer of 2023.

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees 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).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

Page 5

HARV OUTREACH TEAM

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES' RESPONSIBILITIES STATEMENT - continued

The Trustees are responsible for keeping proper 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

The Trustees Report was approved by the Board of Trustees on 12 January 2023 and signed on their behalf, by:

Trustee

Trustee

Page 6

HARV OUTREACH TEAM

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARV OUTREACH TEAM (the 'charity')

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

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Accounting Technicians (AAT), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Page 7

HARV OUTREACH TEAM

INDEPENDENT EXAMINER'S REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

INDEPENDENT EXAMINER'S STATEMENT - continued

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

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Signed:

G Davies

Dated: 12 January 2023

Gillian Davies AAT Qualified and Afiliate Member of ACIE

Accountancy Services Dept

CW Accountants Ltd 30 Brotherston Drive Blackburn Lancashire BB2 4FJ

Page 8

HARV OUTREACH TEAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
Charitable activities
3
Other income
4
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable activities
7,5
TOTAL EXPENDITURE
8
NET INCOME / (EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND
LOSSES
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Restricted
funds
Unrestricted
funds
2022
£
2022
£
-
1,190
516,919
83,303
1,000
11,126
517,919
95,619
613,499
88,000
613,499
88,000
(95,580)
7,619
(95,580)
7,619
527,820
509,926
432,240
517,545
Total
funds
2022
£
1,190
600,222
12,126
613,538
701,499
701,499
(87,961)
(87,961)
1,037,746
949,785
Total
funds
2021
£
6,577
912,269
840
919,686
559,397
559,397
360,289
360,289
677,457
1,037,746

The notes on pages 12 to 24 form part of these financial statements.

Page 9

HARV OUTREACH TEAM

BALANCE SHEET AS AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
14
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
15
Unrestricted funds
15
TOTAL FUNDS
£
23,745
330,739
354,484
(5,210)
2022
£
600,511
349,274
949,785
432,240
517,545
949,785
£
14,755
628,281
643,036
(20,491)
2021
£
415,201
622,545
1,037,746
527,820
509,926
1,037,746

The financial statements were approved by the Trustees on 12 January 2023 and signed on their behalf, by:

Trustee

Trustee

The notes on pages 12 to 24 form part of these financial statements.

Page 10

HARV OUTREACH TEAM

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Note
Cash flows from operating activities
Net cash (used in)/provided by operating activities
17
Cash flows from investing activities:
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
18
2022
£
(82,107)
(215,435)
(215,435)
(297,542)
628,281
330,739
2021
£
384,391
(2,550)
(2,550)
381,841
246,440
628,281

The notes on pages 12 to 24 form part of these financial statements.

Page 11

HARV OUTREACH TEAM

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

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

HARV Outreach Team constitutes a public benefit entity as defined by FRS 102.

1.2 GOING CONCERN

Although there has been change to the approach to commissioning of funds leading to a loss of funding the trustees are satisfied that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties that cause doubt about the ability of the charity to continue as a going concern. The trustees are comfortable with the reserves held by the charity and have obtained further comfort from the additional funding already obtained to facilitate a transition period and ensure the continuation of service. As a result the trustees feel that it is appropriate to continue to adopt the going concern basis of accounting.

1.3 INCOME

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

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

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Page 12

HARV OUTREACH TEAM

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

1. ACCOUNTING POLICIES (continued)

1.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION

All assets costing more than £2,000 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.6 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.7 DEBTORS

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

Page 13

HARV OUTREACH TEAM

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

1. ACCOUNTING POLICIES (continued)

1.8 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.9 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.10 FINANCIAL INSTRUMENTS

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 PENSIONS

The charity contributes to personal pension plans. Any amounts owing at the year end are shown in creditors on the balance sheet.

1.12 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 14

HARV OUTREACH TEAM

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

2. INCOME FROM DONATIONS AND LEGACIES

Donations
Total 2021
Restricted
funds
Unrestricted
funds
2022
£
2022
£
-
1,190
500
6,077
Total
funds
2022
£
1,190
6,577
Total
funds
2021
£
6,577

3. INCOME FROM CHARITABLE ACTIVITIES

Contracts for charitable activities
DV training, court report income and
management costs recovered
Income for Safe House
Income for Emily Davison Centre
Income from Paladin
Total 2021
OTHER INCOMING RESOURCES
Student placement and sundry
reimbursements
Total 2021
Restricted
funds
Unrestricted
funds
2022
£
2022
£
516,919
41,959
-
-
-
1,750
-
38,724
-
870
516,919
83,303
677,238
235,031
Restricted
funds
Unrestricted
funds
2022
£
2022
£
1,000
11,126
-
840
Total
funds
2022
£
558,878
-
1,750
38,724
870
600,222
912,269
Total
funds
2022
£
12,126
840
Total
funds
2021
£
818,150
60,379
1,700
-
32,040
912,269
Total
funds
2021
£
840

4. OTHER INCOMING RESOURCES

Page 15

HARV OUTREACH TEAM

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

5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Restricted
funds
Unrestricted
funds
2022
£
2022
£
Charitable activities
599,537
85,868
Total 2021
-
545,611
OTHER COSTS

Funding costs, project resources and activities
Training and travel expenses
Sessional workers costs
Supervision expenses
Staff support costs and expenses
Volunteer expenses
Advertising
Printing, stationery and postage
Telephone
IT costs and web hosting fees
Insurance
Rent and rates
Light and heat
Repairs and renewals
Sundry expenses
Motor expenses
Independent Examiner's fees
Professional fees
Central administration

Total
Restricted
funds
Unrestricted
funds
2022
£
2022
£
Charitable activities
599,537
85,868
Total 2021
-
545,611
OTHER COSTS

Funding costs, project resources and activities
Training and travel expenses
Sessional workers costs
Supervision expenses
Staff support costs and expenses
Volunteer expenses
Advertising
Printing, stationery and postage
Telephone
IT costs and web hosting fees
Insurance
Rent and rates
Light and heat
Repairs and renewals
Sundry expenses
Motor expenses
Independent Examiner's fees
Professional fees
Central administration

Total
Restricted
funds
Unrestricted
funds
2022
£
2022
£
Charitable activities
599,537
85,868
Total 2021
-
545,611
OTHER COSTS

Funding costs, project resources and activities
Training and travel expenses
Sessional workers costs
Supervision expenses
Staff support costs and expenses
Volunteer expenses
Advertising
Printing, stationery and postage
Telephone
IT costs and web hosting fees
Insurance
Rent and rates
Light and heat
Repairs and renewals
Sundry expenses
Motor expenses
Independent Examiner's fees
Professional fees
Central administration

Total
Total
funds
2022
£
685,405
545,611
2022
£
187,888
11,970
25,109
650
2,708
-
77
845
3,669
21,033
3,053
7,650
5,179
1,422
2,400
524
450
3,587
135

278,349
Total
funds
2021
£
545,611
2021
£
71,235
5,518
20,664
5,865
9,660
-
86
1,442
4,911
26,358
2,631
36,841
4,881
3,960
4,278
-
420
4,367
171
203,288

6. OTHER COSTS

Page 16

HARV OUTREACH TEAM

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

7. GOVERNANCE COSTS

Independent Examiner's fees including
dormant company costs
Professional fees including payroll fees
Bank charges
Depreciation - property
Restricted
funds
Unrestricted
funds
2022
£
2022
£
-
450
2,040
1,547
-
135
11,922
-
13,962
2,132
Total
funds
2022
£
450
3,587
135
11,922
16,094
Total
funds
2021
£
420
4,367
171
8,828
13,786

in 2021 of the total governance costs above, £1,794 was expenditure from unrestricted funds and £11,992 was expenditure from restricted funds.

8. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Charitable activities
Expenditure on governance
Total 2021
Staff costs
Depreciation
Other costs
2022
£
2022
£
2022
£
393,025
18,203
274,177
-
11,922
4,172
393,025
30,125
278,349
346,516
9,593
203,288
Total
2022
£
685,405
16,094
701,499
559,397
Total
2021
£
545,611
13,786
559,397

In 2021, of total expenditure £526,788 was for restricted expenditure and £32,609 was for unrestricted expenditure.

9. NET INCOME/(EXPENDITURE)

This is stated after charging:

2022 2021
£ £
Depreciation of tangible fixed assets:
- owned by the charity 30,125 9,593
Independent Examiner's fee 450 420

During the year, no Trustees received any remuneration (2021 - £NIL). During the year, no Trustees received any benefits in kind (2021 - £NIL). During the year, no Trustees received any reimbursement of expenses (2021 - £NIL).

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HARV OUTREACH TEAM

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

10. INDEPENDENT EXAMINER'S REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £ 450 (2021 - £ 420), and payroll services of £ 414(2021 - £ 324).

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HARV OUTREACH TEAM

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

11. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Social security costs
Pension costs
2022
£
341,837
25,007
26,181
393,025
2021
£
302,999
21,984
21,533
346,516

The average number of persons employed by the charity during the year was as follows:

2022 2021
No. No.
Charitable Activiites 16 14
The number of higher paid employees was:
2022 2021
No. No.
In the band £60,001 - £70,000 1 1

The total amount of employee benefits paid to key management personnel is £72,115 (2021 - £70,668)

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for the year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
Freehold
property
£
444,408
145,685
590,093
30,737
11,922
42,659
547,434
413,671
Motor
Vehicles
£
-
69,750
69,750
-
17,438
17,438
52,312
-
Fixtures &
Fittings
£
80,090
-
80,090
78,560
765
79,325
765
1,530
Total
£
524,498
215,435
739,933
109,297
30,125
139,422
600,511
415,201

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HARV OUTREACH TEAM

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

13. DEBTORS

DEBTORS
Other debtors
Prepayments and accrued income
Grants receivable
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other taxation and social security
Pensions payable
Accruals and deferred income
2022
£
22,947
798
-
23,745
2022
£
2,628
-
2,582
5,210
2021
£
36
658
14,061
14,755
2021
£
-
297
20,194
20,491

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

15. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at
1 April 2021
£
DESIGNATED FUNDS
Designated Funds - to cover potential
redundancy costs, and three months
full expenditure in case of interval in
restricted funding
361,425
GENERAL FUNDS
General Funds
148,501
Total Unrestricted funds
509,926
Income Expenditure
£
£
-
-
95,619
(88,000)
95,619
(88,000)
Transfers
in/out
£
(150,000)
150,000
-
Balance at
31 March
2022
£
211,425
306,120
517,545

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HARV OUTREACH TEAM

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

15. STATEMENT OF FUNDS (continued)

RESTRICTED FUNDS

Balance at
1 April 2021
£
Children in Need - capital projects -
motor vehciles - fully spent
-
Children in Need - domestic abuse
recovery programme for children and
young people
20,392
Restricted Funding for Fixed Assets -
completed purchases written off over
the assets useful life
318,857
LCC - Household Fund
-
Hyndburn Borough Council -
-
LCC - IPC
-
Spring North Ltd - Kickstart
-
Lloyds Foundation - CEO costs
8,285
LCC - MHCLG
131,809
PCC -
920
Publicity Funding
2,340
Rank Foundation - contribution to staff
service delivery costs
27,251
Rank Foundation - Time2Shine -
10,109
Safenet Domestic - Healthy Rleations
-
Women's Aid and Federation -
-
Women's Safety Projects
7,857
527,820
Total of funds
1,037,746
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 April 2020
£
Designated Funds - to cover potential
redundancy costs, purchase of Unit 4
and three months full expenditure in
case of interval in restricted funding
134,208
General Funds
167,883
Income Expenditure
£
£
49,754
(14,467)
57,559
(59,641)
-
(12,687)
49,800
(117,352)
33,000
(47,516)
27,024
(26,978)
13,080
(11,139)
-
(18,052)
254,874
(212,403)
-
(953)
-
-
-
(32,974)
-
(16,624)
26,302
(28,915)
4,550
(2,300)
1,976
(11,498)
517,919
(613,499)
613,538
(701,499)
Income
Expenditure
£
£
-
-
241,948
(32,609)
Transfers
in/out
£
(35,287)
-
35,287
67,552
14,516
(46)
-
9,767
(108,338)
33
-
5,723
6,515
2,613
-
1,665
-
-
Transfers
in/out
£
227,217
(228,721)
Balance at
31 March
2022
£
-
18,310
341,457
-
-
-
1,941
-
65,942
-
2,340
-
-
-
2,250
-
432,240
949,785
Balance at
31 March
2021
£
361,425
148,501

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HARV OUTREACH TEAM

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

15. STATEMENT OF FUNDS (continued)

RESTRICTED FUNDS

Balance at
1 April 2020
£
CAF -
-
CAF Resilience Fund -
-
Big Lottery - Reaching Communities -
independent domestic abuse service
(Hyndburn and Ribble Valley)
-
Children in Need - domestic abuse
recovery programme for children and
young people
14,190
Community Foundation -
-
Covid MHCLG -
-
Covid 19 Response -
-
Restricted Funding for Fixed Assets -
completed purchases written off over
the assets useful life
308,450
IPC -
-
Key Fund Investments -
-
Lloyds Foundation - CEO costs
-
LCC - MHCLG
-
PCC -
-
Postcode Local Trust
20,000
Publicity Funding
2,340
Rank Foundation - contribution to staff
service delivery costs
19,669
Rank Foundation - DCMS Recovery
Grant -
-
Rank Foundation - Time2Shine -
-
Smallwood Trust -
-
Women's Aid and Federation -
3,821
Women's Safety Projects
6,797
Women's Team Running Pot
99
375,366
Income
£
7,500
38,743
105,534
23,784
5,000
73,115
51,186
-
4,704
50,000
37,067
131,809
20,914
-
-
30,000
25,000
12,495
29,827
30,000
1,060
-
677,738
Expenditure
£
(7,514)
(38,745)
(105,534)
(17,582)
(5,532)
(73,624)
(51,193)
(9,593)
(4,932)
(50,083)
(28,782)
-
(19,994)
-
-
(22,418)
(25,072)
(2,386)
(29,983)
(33,821)
-
-
(526,788)
Transfers
in/out
£
14
2
-
-
532
509
7
20,000
228
83
-
-
-
(20,000)
-
-
72
-
156
-
-
(99)
1,504
Balance at
31 March
2021
£
-
-
-
20,392
-
-
-
318,857
-
-
8,285
131,809
920
-
2,340
27,251
-
10,109
-
-
7,857
-
527,820

Page 22

HARV OUTREACH TEAM

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

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
1 April 2021
£
Designated funds
361,425
General funds
148,501
509,926
Restricted funds
527,820
1,037,746
Income Expenditure
£
£
-
-
95,619
(88,000)
95,619
(88,000)
517,919
(613,499)
613,538
(701,499)
Transfers
in/out
£
(150,000)
150,000
-
-
-
Balance at
31 March
2022
£
211,425
306,120
517,545
432,240
949,785

SUMMARY OF FUNDS - PRIOR YEAR

Balance at
1 April 2020
£
Designated funds
134,208
General funds
167,883
302,091
Restricted funds
375,366
677,457
Income
Expenditure
£
£
-
-
241,948
(32,609)
241,948
(32,609)
677,738
(526,788)
919,686
(559,397)
Transfers
in/out
£
227,217
(228,721)
(1,504)
1,504
-
Balance at
31 March
2021
£
361,425
148,501
509,926
527,820
1,037,746

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Restricted
funds
Unrestricted
funds
2022
£
2022
£
361,294
239,217
70,946
283,538
-
(5,210)
432,240
517,545
Total
funds
2022
£
600,511
354,484
(5,210)
949,785

Page 23

HARV OUTREACH TEAM

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

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Restricted
funds
Unrestricted
funds
2021
£
2021
£
326,418
88,783
220,002
423,034
(18,600)
(1,891)
527,820
509,926
Total
funds
2021
£
415,201
643,036
(20,491)
1,037,746

17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the year (as per Statement of Financial
Activities)
Adjustment for:
Depreciation charges
(Increase)/decrease in debtors
Decrease in creditors
Net cash (used in)/provided by operating activities
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total
2022
£
(87,961)
30,125
(8,990)
(15,281)
(82,107)
2022
£
330,739
330,739
2021
£
360,289
9,593
15,067
(558)
384,391
2021
£
628,281
628,281

18. ANALYSIS OF CASH AND CASH EQUIVALENTS

19. PENSION COMMITMENTS

The charity makes monthly contributions into personal pension plans on behalf of the employees. Any outstanding monies due at 31 March 2022 are included in creditors.

20. CONTROLLING PARTY

The charity is controlled by the trustees.

Page 24