**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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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:
- Freehold property 2% straight line Motor Vehicles - 25% straight line Furniture and Fixtures - 25% straight line
## **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).
Page 17
## **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).
Page 18
## **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_|
Page 19
## **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**|
Page 20
## **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_|
|---|---|---|---|
Page 21
## **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