Reglst•rgd numb8r- 03590328 Charlty numbeT: 1070430 HAMOAZE HOUSE (A COMPANY LIMITED BY GUARANTEE) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Bishop Fleming
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEEI CONTENTS Page Reference and Admini$trativ• Details of the Charity. Its Tru$tees and Advisers Trustees. Report Independent Examinerfs Report 10 Statement of Financlal Actlvlties 11 Balance Sheet 12 Notes to the Flnanclal Statements 13-27
HAMOAZE HOUSE {A COMPANY LIMITED BY GUARANTEEI REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021 Trustees Judge W E M Taor. Director Mrs S J Hobbs Mr S J Pearce Mr M R Thomas Cllr B Vincent Mr A J Westsll Iresigned 29 Octolxr 20201 Mr S D Young Mrs E Flu6llen Mrs W A Hannon Company reg16tsred number 03590328 Charlty registered number 1070430 Registered office Hamoaze House Mount Wise Devonport Ptymoulh Devon PL14JQ Chief Executlve Officer Mr M Bignell Bankers The Ctroperatlve Bank PIC PO Box 250 Skelmersdale LanGashire WN8 6WT Page 1
HAMOAZE HOUSE (A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 The Trustees present their report and the ¢&rttfied financial slaleménls for the year ended 31 March 2020. The accounts have b¢en drawn up in compliance with the Slalement of Recommended Practice - Accounting and Reporb'ng by Charities las revised in March 20051 I'SORP'I, the Charities Act 2011, the Companies Acl120061, and in accordance with the companys Merrrt)randum and Articles of Associats"on. Structiirei govèrnance, and management The company was incorporated on 30 June 1998 and aliained registered Charity slalus on 7 July 1998. The Ix)mpany is limited by guarantee and does not have a share capital. Trustee rocrultment, Induction, and trainlng The Trustees who Served during the year and since the year Ènd are s81 out on page 1. The Board of Trustees, which meets regularly during the year, appoir)ts Iruslees and deals with the induction process for new trustees. All new Trustees are given the opportunity lo lour the project and meet both service users and staff. Trustees are aayS invited lo various celebiations and leslivities throughout the year, however, please note that during the period April 2020 to March 2021 these opportunities were not available due lo Covid-19 government guidelines. Hamoaze House also has an open-dgor policy encour89ing Iruslees lo drop in. Charity Commission booklets are also provided for new trustees such as The Essential Trustee. lo outline the role. Organisatl¢nal structure and decision-making pollcy Day lo day decisions are ijllimalely made by the Chief Executive in collaboration wlh th@ Senior Leadership Team. All decisions are made using appropriate operational policy and procedures, and if neede(l in consultslion wth the Specialist Public Health Consultant al the Office of the Director of Public Health, PIyTnouth City Council, Harnoaze House's core funder. Plymouth City Council is now responsible for implementing Ihe Govemmenls drug strategy at a local level, including commissioning, and developing Irealmenl seNices. The City has announced that the lender for services for 'mulliple and complex needs wll need to be a collaborative partnership approach. This wll mean that seNices working wlh people with multiple and complex needs wll work very closely together using simple core assessment with multiple access lo services. Closing gaps beeen services and ensuring that there is no duplication of SeiCe$. Hamoaze House is working wilh partners to be able to apply for the lender. We hav8 now established an Alliance with relevant partners commissioned by the current Complex Needs Budget. As such we have set up an integrated Model Development Group lo collaborate wlh PTovideTS from across the sector including service users. family members and commissioners lo Co-produce a system model that will meet current and future demand. Thi8 is in preparation for the ants'cipaled tendering process. Since this lime the Allian successfully completed the tendering process. The Alliance went Slve from the 1 st April 2019. We have now been working together since this time 88 an Alliance to co-produce, co-ordinate and Provide a range of support seNices for people wlh complex needs. As an Alliance, members, which include the provider{sl and commissioners, will drive forwards change and respond effectively lo the complex needs of the citizens of Plymoijlh in an ever-changing landscape, shaping the future system accordingly. The Alliance aims to improve the lives of people wth complex needs by supporting the whole person lo meet their aspirations. whilst also conlribuling towards national outcome targets in relation lo stslulory homelessness chIldn in care and care leavers, drug treatment, feoffending rates, wevenling admissions lo hospital and urgent care larg&ls. Page 2
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEE} TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 The purpose of the Alliance is to.. Enable people to fulfill their potenti81 by resolving underlying issues and causes, the consequences of which are homelessness, substance misuse, offending. mentsl health and risk of exploilatlDn and in the case of parents, often has a negative impact on their capacty to meet their childlrenls developmental. wellbeing and health needs Provide support lo enable people to bewme independent and step down from seNi¢es, by providing the rtghl support at the right lime. reducing the prossure on crisis and emergency 5eTvices and moving towards independence and wellbeing Support people to achieve Ihgir goals Ilhe things that matter mst lo the individuals) through an honest resalionship that changes over time os aspirations grow, develop and are achieved Following the implementation of the Homelessness Reduction Act 2017. support the local authority in discharging ils stslvlory duties in relation to homelessnes5. Any strategic decision would be made in consullalion and with the approval ol Ihe Board of Trustees. Hamoaze House continuously collects dats and returns this monthly and quarterfy lo the National Drug Treatment MoniloriThJ Service {NDTMSI. Many areas are m¢)nilored, including wailing limes lo access treatment, duration of treatment. treatment m(alIties, family involvement, care planning and reviews. HALO our chosen case management system is now used by all staff. This is a system that allows there lo be a single virtual case file. in which. all specialist drug arid alcohol swvices providing treatment. or a specific modality has access and can input lo this file. This is lo prevent replication of i.e.. assessments, risk assessments and case notes. The file is essentially owned by the serviee user. As part of a collaborative partnership approach, we are piloting a single assessment process with our partners ¥Mth shared training lo redu duplication and for the seTvices lo appear seamless for the S8rvI user. In the past 24 months the Aliance has made (x)nslderable steps in stepping away Irom duplication and able lo make cost savings as such. We also have come logelheT as an Aliance Collaborate and work together lo deliver effective homeless Services and accommodation services and as SLt¢h significantly reduced the number of people sndY lengthy periods ol lime in bed and breakfast. There is also now a multi4Jisciplinary team dealing with access to accommodation with one single refeal and assessment process. However. the Alliance's focus and allenlion lumed lo managing services and cor)tinuing lo offer serwces under the Ihfeal of Covid-19 and the subsequent govemment guidelines. On the 23rd of March 2020 Hamoaze House closed its doors and immediately began to develop a system of virtual support. This started with lelephone calls, emails and Skype contact and developed into a variety of platfomis such as Zoom Groups and Workshops. closed Facebook rooms, 1 1 facetime support. lexling and of course telephone conversations. This has proved highly successful and dally we are able lo support an average of 50 people. With the reduction of the restrictions through govemmenl guidelines we have started a slow process ol opening okjr doors allowing dienls back into the buildlng. This has been a¢hieved by adheTing to all govemment, public health, and Plymouth City Council guidelines. However, this is a stepped approach, and we still offer daily support inclLJding groups and activities through Zoom platlorms. It is anlicip8ted Ihal even when all current restrictions are lifted, as well as opening our doors fully and supporting service users face lo face, we will conlinue to offer daity LX)line support for those individuals who are unable lo access the Servi or unwilling lo attend in person. We also as part of the Alliance provide in partnership with fo51owing the instructions of the gDvemmenl needed lo get all of the people rough sleeping. and or living in dormitory se accommodation off the streets, out of dormitory accommodation and into single room living. This happened ¥Mthin 5 days and was a very gijod example of Alliance working. 1 appropriate staff from Hamoaze were moved across to help suporvise the 27 rooms of accommodation as were other staff members from within the Alliance. We also had a member of staff and some volunteers preparing and cooking 27 meals a day al Hamoaze and delivering them to the houses. This was enormou51y successful. However, as the above provision was ending on the 31 sl De¢ 2020, Hamoaze House received grant funding to convert the previous Winter Provlslon dormitory accommodation into a single Pa9e 3
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEE} TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 independent 8 bedroomed units as per coved guideline5. We also received funding lo purchase 4 independent sleeping pods which are situated in the courtyard adjacent lo the Winter Provision. In Novemb&r last year {2020} as a result of us boginning lo prepare Hamoaze House for re-openiThJ we re-opened the Winter Provision. We have also seen a steady incoase in the n(Jmb&r of clients referring themselves or being referred to Hamoaze for support. Seymour House Tedop8ned on the 14th September 2020 under safe working practices for schools and we are once again working in partnership wlh Mount Tamar to provide support for those complex young people at risk of exclusion from main-stream school. The Seymour House Youth Team were furloughed during the periods of closure, this enabled us lo relain our experienced Staff and avoid redundancies. Thè servi¢es we deliver depend on Ihe knowledge, skills, 8nd experience of our staff team. Our Hidden Harm service is back up lo full capacity and is working well, some increase in mental health problems and more impoverished families struggling lo make ends meet was noted due lo the lock down and the additional stresses this brought. It is important lo note that the lockdown has compounded the common mental health difficulties of those using our services, in¢asIng anety. loneliness, and Isolation. The Charity shop reopened on the 3rtJ July 2020 however, had we not received the relail grants and the opportunily lo furlough staff. il is very unlikely ihal we would have been able to sustain operations. RSsk managemÈnt The Trustees confirm that the major risks lo which the Charity is exposed as idenlffied by the Trustees have been reviewed and systems are established lo miligale those risks. A full rewew of 811 our Safeguarding Policies and Proceduies have bèen completed and compliance with the new GDPR Regulations. Objocts and activities In furtherance of rts objectives and publi¢ benefit, the Charitys principle objectives according lo ils goveming document are= To preseNe and safeguard the health, well-being and recovery of all p8rson5 whose lives are affected by dependency upon drugs (illegal and legall andlor alcohol and the families of such persons and their community's. To Ireal, preserve. intervene and safeguard the health and wellbeing of those p8rstsns al risk and vulnerable persons, young people, individuals and families. To promote the education and further the attendance and attainment of those persons who have been unable to succeed in the Ira(Sitional education system To provid& and manage a specialist day care centre for the benefit of Ihe general public in PIyTnouth and elsewhere. To advance the life skills of young people by, for example.. The provision of recreational and leisure lime actDiili&s in the interest of social wellare. deslgned lo improve their conditions of life. The provision ot support and activbtias which develop their skills, capaoties and capabilits'es thus enabling them lo parbcipate in society as malure and responsible individuals The Charity operates day lo day support facilities for all persons affecled by problematic stjbstsnce use a1 multiplè vulnerabilities and complex needs in the community, an allemalive education programme and a Page 4
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 weekend aad holiday short breaks programme for children and young people wlh disabilities. The program includes bul is not limtted lo.. Individualised Recovery Care Plans StTUCtured lime management Group therapy Health promotion Relapse prevention Leisure and sport Young p&rsons' support Familios. support Creative Writing Cookery Superyised Contact Trampolining- British Gymnastics Qual¢fication Sensory Room Hidden Harm Supwrt and Training Core Maths and English VaTrous programs ol online virtual support Theatre and drama productions Music, i.e. Writing, playing and perfoming Anger management Gardenlng and vegetable growing Earfy intervention inilialives Support into ernployment and training Education Life skills Seymour Young Peoples Day Support Serwce Sludenl Placement Fit and Fed {in conjunctlon wlh PCCI Barista Project SHARP Project lin partnership with Harbourl Yoga Charity Shop Volunteering Young People Our partnership continues with Mount Tamar {a specialist education Provider) delivering services out of Seymour House. This sewice engages wth several young people wilh specialist education needs ISEN'S). This includes cognition and leaming. autistic spectrum conditions, medical needs. physical disabilities. specific leaming difficulties ldy31exialdyscalculial. We are also supporting some of Ibe Outreach provision. The Charity hopes lo build on the success of the current provision in the next financial year arKI beyond. Strategic oblectlves The overall objective is lo encourage and support people in developing and impTown9 skills and strategies lo facililale a move on ITOM dependent behaviour {subslances. lifestyles and associated agències). In addition, of particular signthcance is the objective lo provide support for families. parents and young peopte affected by problematic substsnce use within their family andlor neightK)urhood. This is achieved Ihrouyh offering slruclured day programmes individually 18ilored lo the identified need of the client. In support of this we aTe currently able lo offer a dedicated serv& known as Hidden Hami, lo young peopte whose lives are affected by the problematic drug or alcoh(A use ol their parents Of eArers. Hamaoze House is fully signed up Mlh the rentlY established Aliance_ Plymouth City Council in conjunction with all partners and people continue through the Allan to co-design the future Complex Needs System. This IMII enable people using services to be supwrted flexibly, receiving the right care. al the rBJhl lime. in the right place. This Alliance M¢)Jel is focused on creating systemic change.. changes lo culture, funding struclures. commission and policy which will support this new way of workirbg. Together we have created a contractual enwronment where suppliers share Tesponsibility for achieving outcomes and are muiually supportive. all decisions are made on the best outcome for people using services. The vision is to improve the lives of people with complex needs. supporting the whole person lo meet their aspirations ind to P8rticipate in and contribute lo all aspects of life. Alliance success is based on leadership, alignment, shared risks and incentives and a commitment to collaboration. It promotes a new way ol working, il drives collaboration and innovation, provides inlegraled care and improves efficiency and stabilty promoting sustainable outcomes for those people using the seNices. Page 5
HAMOAZE HOUSE {A COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢hlevements and rfornianC0 The successful realisalion of each service user's care plan, theii pufpose for being here. is monitored wilh regular reviews by Hamoaze House stsff, ellenl and referrer. Many of the policies are standard wth other drug and alcohol setvice provider5. Perfonnance oblectives To increase capacity of adult service users lo 72. (Note.. During the Covitl 19 firsl lockdown we saw a gradual but sleady inwase in pwle requiiing support.) With a significant increase in mental health Issues People struggling financially Spiraling alcohol use. To maintain capacity of young people's combined Servi al 40. (Note." This was impaclgd during the Covid lockdown period leaving many young people isolated as services and professionals closed and went into lockdown and staff furtoughedfisolaling. We continued to offer support, particularly to the Hidden Harm cohort via telephone, text and fac8 to face whenever il was assessecl as necessary. A significant number of young peopl6 and families were in c17sis because prr to Covid Ihey were suffounded byprofessionals and seThices which disappeared ovemighl.) To increase capacity of affected others, group to 20. (Note.. During the Covid 19 first lockdown period this figure increased to 26 families who were supported by telephone, email and virtualty through Zoom.) To increasa acc&ss to our facililles, such as the cabin, for the benefit of families, young people and children through a multFagency approach. To continue to develop opportunities for greater partnership worknng, through the Aliance with a view lo embedding collaboration and combined Servi provision. To promde education, training and employment opportunities for those using our seNices through the Hamoaze House Charity Shop and the Hamoaze House Coffee Box. To offer virtual online support for those who cannot or do not wish lo access face to face groups and for this also lo be available io compliment those already receiving face lo face support. Page 6
HAMOAZE HOUSE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Slgnlficant activitiès for a¢hieving objectives To continually improve on quality of service. To ad(vely promote Hamoaze House's seN¢ces. To btjild capacity wth 'Not Er@aged in Employment Training OT School" Young people I"NEETS' Education. Employrnent. Training or SchoDII. Not in Actively promote the facilities available at Hamoaze House and build on current working relalK)nships wlh all serwces involved in adult soryal care and child social care. The Coffee Box was also affected due lo the lockdown bul as soon as we were able lo re-open. w& did so. Initially this was the only available outside location locally lo sell coffee lo members of the public was extremely popular. This is a sm811 venture where service users will benefit from education, training and improved employment opportuntties through customer service, barista training, food and hygiene training and bookkeeping experience. Al profil earnings from this project will be used to further the work of H8mo8ze and Seymour House. The Charity Shop has proven lo b8 an effective way to build an independent income stream. wider engagement with the commLJnity and the city and particularfy providiny volunlggring opportunities for those ottzens using our services including accredited retail training. We have also benefited this year from some of the funding that b&came available lo help organisalionslcharilies delivering Services for people to re-open. These grants have allowed us to purchase fumilure and soft fumishings wttt new wipe8ble fumiturelfurnishings, hands-free sanrtizing stat*ons, steam cleaning equipment, carpel ¢leaning equipment, addthonal IT eouipmenl lo avoid Cross coniamination and enabled effedive home working by some staff. The IT infraslructUTe was completed during lockdown which also enable staff lo be able to access all their files securely through the cloud system employed, 11 is important lo a¢knOedge our continued dependence upon grants and donations to enable specific I to go ahead i.e. enhancing facilitieslservices, devdoping new projects and exceptional repairs. Due lo Covid many of the maintenance and repairs were not peTmilled for the period 202012021. We are now focused on catching up with all urgent Tepairs and iefurbishments. Financial review It would be important lo note and convey the diligen of Trustees when considering crucial polw proposals arKI expenditure wth the careful allention lo the possible otjlwme o15uch decisions both good or bad, financial or othewse. With particular f¢xus on both the rFsk and opportunities with each individual decision. Revenue funding Core revenue funding to cover the ongolng operating expenses has b8en covered for the next few months. Prin¢lpal funding sources The principle fvnding sour$ of the organisalion are set out in Note 4-7 of the accounts. Reserves- Unre5trlcted R¢saeS Policy Unrestricted general funds can be used in accordance with the Charitable Ol¥'ects al the discretion of the Board of Trustees. To protect the Charity against the consequences of any contract being terminated or not rerwed resulting In redundancy of roles. Page 7
HAMOAZE HOUSE {A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 To provide funds for urgènt Capital expendlture. To provide working capital if there are short temi funding gaps. Havtng compleleil a remew of the likely costs involved the Trustees consider il lo be apposite to maintain unTeslricted reserves wlhin the range £250,000 10 £300.000. Current free reserves are £331.052. Restrided funds can only be used for restricted purposes within the objects of the Charity. Fundral$lng We are predominately fundod by public health grants and individual grant making Irusls. Hamoaze House do not employ professional bodies or employ any fundraising staff. Hamoaze has a 'Jusl Giving, page on our website. We occasionally receive donations from supportive individuals and now raise independent funds Ihrough the Charity Shop and Coffee Box. Pay Poli¢y This Pay Policy Statement sets out the Hamoaze House policy on pay and conditions for senior managers and employees. Hamaze House aims to attract and retain employees lo deliver its objectives. In determining pay for senior managers and all other employees Hamoaze House operates in accordance wth Plymouth City Counal and the principles underfjqng the Living Wage and complies with current legislation. KEY PRINCIPLES FOR PAY POLICY To be fair, reasonable and Iranspargnl To be affordable To reward employees for their contributson lo the seThices delivered by Hamoaze House To maintain rates of pay which are both competitive in the local sector mafkelplace, relled the Td lo retsin key skills and recognise the commitment and hard work of all stsff Chief Executive and Executlve Dlrectors The Board of Trustees is restx)nsible for setting Temuneration based on salary comparison against similar posts wtthin the local Charitsble sector in line with the key principles above. OTHER EMPLOYEES, PAY STRUCTURE (including lowestpaid employees) Remuneration for other employees is normally determined by National Government Guidelines, in assooalion with the National Living Wage and in line wlh other local sector charities wthin the same field of operation. Any increases to salary structure ale agreed by the Board of Trustees and recorded in the minutes of those meetings. Plans for fuluro periods To further pursue. participate and inv8sI in the Alliance framework and lo be a valued and respected member Ihln this system for the beTrefil of the people of the city of PlOth. The Aliance aims lo improve the lives of people with complex needs by supporting the whole person to meet their aspirations, whilst also conlribuling towards National oUtMe targets in relation lo drug Irealmenl, slalulory homelessness, re-offending rates, children in care and care leavers and preventing admissions to hospitsls and urgent care largels. Page 8
HAMOAZE HOUSE {A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT ICONllNUED) FOR THE YEAR ENDED 31 MARCH 2021 The purpose of the Alliance is to= Enable people lo fulfil their potential by resolving underlying issues and causes, the Gonsequences of which are problematic relations with substances. homelessnes5, offending, mental health and risk of exploitation and in the case of parents this often has a negative impact on the capacity to meet their chlldlrenl's developmental. wellbeing and health needs. To steadily build capacity within the youth provision, essenlialty by responding to demand, youth clubs and Bud Club (which has significantly grown). To continue and ¢Jevelop partnership with Mount Tamar. Government policy is to encourage and sustain an environment where third sector organisalions play an increasing role in the delivery of public services. It should be noted that people who use this seryice have complex issues; problematic use of alcohol and other drugs is mulli-faeeled. More recently the term being used lo identify thesg people is"multiple vulnerabilities and complex needs" Public benefft The Trustees have complied with their duty outlined in Section 4 of the Charities Act 2006, to have due regard lo PLsblic benefit guidance issued by the Charity Commission. The review of our activities given in Ihls document exemplifies how we have acted for the benefrt of the public and around the City of Plymouth. Approved by order of the members of the board of Truslges and signed on their behalf by.. Judge W E M Taylor Dale: Page 9
HAhlOPZE HOUSE IA COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021 Independ8nt Examlner's Report to thè Trusts?s of Hamoaze House ('the Charity'l I report to the eharity Trustees on my examinallon of the accounts of the Charity for the year ended 31 March 2021. Responsibilities and Basis of Report As the Trustees of th8 Charity land ils directors for the purposes of company lawl you S responsible for the preparation of the accounts in accordance with the requirements of the Corr>panies Act 2006 Ilhe 2006 Act.). Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in r8spect of my examination of the Charit5 accounts carrted out under section 145 of the Charities Act 2011 I'lhe 2011 Act'}. In carrying out my examination I have followed the Directions given by thè Ch8rity Commission under section 14515)Ibl of the 2011 Act. Independent Examlnerfs Statement Since the Chariws gross income exceeded £250,000 your examiner musl be a member of a body listed In section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of ICAEW, which is onè of the listed bodies. I have completed my examination_ I confim that no matters have mme lo my attention in connection with the examination giving me cause lo b81ieve-. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or the accounts do not accord with those records.. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that thg accounts give a 'true and fairf view which is not a matler considered as part of an independent examination,. or the accounts have not been prepared in accordance wth the methods and principles of the Slatement of Recommended Practice for accounting and reporting by chari)'es lapplicabl& to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iland IFRS 102)]. I have conceins and have come across no other matters in connection wlh the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be aChed. This report is made solely lo the Charitys Trustees, as a body. in accordance wlh Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slate lo the Charitys Trustees those matters l am required lo stale lo them in an Independent Examinels Report and lor no other purpose. To the fullest extent permilled by law, I do not accfypl or assume respDnsibilty lo anyone other than the Charity and the Charills Trustees as a b¢)dy, for my work or for this report. Signed: Pamela Tuckett FCA. DChA Blshop Fleming LLP Chartered Accounlanls Salt Quay HDLJS& 4 North East Quay Sutton Harbour Plymouth PL4 OBN Dated.. 1711212021 Page 10
HAMOAZE HOUSE {A COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021 Restricted Unrestricted funds funds 2021 2021 Total funds 2021 Total funds 2020 Note Income from: Donations and legacies Charltsble acllvities Other trading activities Investments 29,367 162,463 46.085 385,681 67,323 322 75,452 548,144 67,323 322 27,394 512,230 122,096 1.844 499,411 663,564 Total income 191,830 691,241 Expenditure on: Raising funds Charitable activities 27,880 445.586 27,880 637,416 29,682 595.047 191.830 624,729 Total expenditure 191.830 4n,466 665,296 25.945 25,945 38.835 Net movement In fund$ Reconciliation of fund$: Total funds brought forward Nel movement in funds 1.267,299 25.945 1,267,299 25,945 1.228,464 38.835 1.293.244 1.293,244 1,267,299 Total funds carried foThvard The Statement of Financial Adivities includes all gains and losses recconised in Ihe year. The notes on pages 13 10 27 fomi part of these fin8ncial stslements. Page 11
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER..03590328 BALANCE SHEET AS AT 31 MARCH 2021 2021 Note 2020 Fixed assets Tangible assets 12 829,560 858,154 Current assets 829.560 858.154 Stocks Debtors Cash al bank and in ha[ 13 14 335 44,160 519,700 150 86,995 393,465 564,195 480.610 CtediloFS". amounts falling due within one year 15 1100.5111 (71.465) Net current assgts 463,684 409.14S Total assets los$ current liabiliti9S 1.293.244 1,267.299 Total net assets 1,293.244 1.267,299 Charity fund$ Restricted funds Unreslricled funds 16 16 1,293,244 1,267,299 Total funds 1,293,244 1,267,299 The Charity was enlilled lo exemption from audit under section 477 of the Companies Acl 2006. The members have not required the company lo obtain an audll for the y&ar in question in accordance with section 476 of Companies Ad 2006. The Trustees acknowledge their responsibilities for complwng with the requirements of the Act with lespect lo accounting records and preparation of financial statements. The financial statements have been prep2rgd in accordance with the provisions applicable lo entities subject to the small companies regime. The finana£l stste ents were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Juflge W E M Taylor Dale.. The notes on pages 13 to 27 fomi part of these financial slalements. Page 12
HAMOAZE HOUSE {A COMPANY LIMITED BY GVARATrifEE} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Goneral Informatlon The Charity is a Company limited by guarantee. The Members of the Charity are the Trustees rtamed on page 1. In the event of the Charity being wound up, Ihe liability in respect of the guarantee is limited to £10 per Member of the Charsty. A¢¢ounting pollcios 2.1 BASIS OF PREPARATION OF FINANCiAL STATEMENTS The financial statements have been prepared in accordance w41h the Charities SORP {FRS 1021- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Hamoaze House meets the definition of a public bÈnefil entity under FRS 102. A55els and liabillties are initially recognised at hisloiical cost or transaction value unless otherwise staled in the relevant accounting policy. 2.2 GOING CONCERN The accounts have been prepared on a going concem basis. At the end of the previous accounting period, the COVID19 pandemic forced a lockdown. and this affected operations wthin the current accounting period. The Charity has however continued lo provide services to users. has continuing contracts for servic&s and has sufficient reseNes to cover short term reducilons in incomeladdilional costs. The Charity has continued operating whilsl under reslriclions after the year end and these restrictions have now been lifted. Based on these factors the Trustees consideT that the going cOnM basis continues lo bo appropriate. 2.3 INCOME All income is recognised onee the Charity has entitlernenl lo the income, il is probable that the income will be received and the 8mourst of income receivable can be measured reliably. Grants are induded In the Statement of Financial Acts'vities on a 1Vable basis. The balance of income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of enlillemenl of rerEipl, its rewgnitson is deferred and included in Cfeditors as deferrgd income. Where entitlement occurs before income is received. the income is accrued. Gifts In kind donated for distribtjlion are included at valuation and recognised as income when they are distfibuted lo the projects. Gifts donated lor resale are included as incom& when they are sold. Income tax recoverable in relation to donations received urKler Gift Aid or deeds of tovenanl is recognised at the time of the donation. Inc4)me tax recoverable in relation lo inveslm8nl income is recognised al the liffle the investment ncome is receivable. Page 13
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounting policles (contlnuedl 2.4 EXPENDITURE Expenditure is recognised once there is a legal or constructive obligation lo transfer eeonomic benefit to a third party, il is prObae that a transfer of economic benefits wll be required in settlement and the amount of the obligation can k measured rellably. Expenditure is dassified by activity. The costs of each activity aro made up of the total of direct costs and shared costs, including support costs involved in undertaking each adivity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and supwrt costs which are not attributable to a single actswty are apportioned between those aclivilles on a basis consislenl with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation eharges allocated on the port('on of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further ihe Charills objectives, as well as any associated support costs. All expeftdilure is Snclusive of irrecoverable VAT. 2.5 GOVERNMENT GRANTS Revenue govemmenl grants are credited to the Slalemenl of Financial Actiwties as the related expendiluie is incurred. 2.6 INTEREST RECEIVABLE Interest on funds held on deposit Is included when re1vable and the amount can be measured reliably by the Charity,. this is nornially upon nolificalion of the interest paid or payable by the institution with whom the funds are deposited. 2.7 TANGIBLE FIXED ASSETS AND DEPRECIATION Tangibl@ fixed assets are initially recognised al cost. After recognition, under the cost m¢xlel, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurr& lo bring a tangible fixed asset into ils intended working condition should be included in the measurement of cost. Depreciation is charged $0 as lo alloc2te the cost ol tangible fixed assets less their residual value Ovor their estimated useful live5, using the followng bases. Depreciation is provided on the followng bases-. Freehold property Short-term lèasehold propety Motor vehicles Fixtures and fittings 2.8 STOCKS 2°A straight line 200/0 slraighl line 250/0 reducing balance 33ts slraighl line Stocks are valued al th& lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixad and variable overheads. 2.9 DEBTORS Trade and other debtors are recLxJnised at the settlement amount after any trade discount offered. Prepayments are valued al the any)unl prepaid nel of any trade discounts due. Page 14
HAMOhZE HOUSE (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PIARCH 2021 kcountlng poli¢ig5 Icontlnuedl 2.10CASH AT BANK AND IN HAND Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar aecounl. 2.11 LIABILITIES AND PROVISIONS Liabililles ale recognised when there is an obligation al the Balance Sheet date as a T&suII of a past event, it is probable Ihal a transfer of economlc benefit wll be required in selllement, and the amount of the settlement can be estimated reliabty- Liabilities are recognised al Ihe amount that the Charity antirypates il wll pay lo settle the debt or the amount il has received as advanced payments for the goods or serviees il mtjsl provide. Provisions are measured al the best estimate of the amounts required lo sellle the obligation. Where the effect of the time va5ue of money is material, the provision is based on the present value of those amounts. discounted al the pre-tax discount Tale Ihal reflects the rSsks specific lo the liability. The unwinding of the discount is recognised in the Stalemenl of Financial Activities as a finance cost. 2.12 FINANCIAL INSTRUMENTS The Charity only has financial assets and financial liabillties of a kind that qualify as basic finanaal instruments. Basi¢ financial instruments are initially recognis&d 81 transaction value and sub5equenUy measured at their settlement walue with th& exception of bank loans whiGh are subsequently measured al amortised cost using the effective inler8sI method. 2.13 OPERATING LEASES Rentals paid under operating leases are chargeij lo the Statement of Financial Activities on a straight line basis over the lease term. 2.14 PENSIONS The Charity operates a defined contribution pension scheme and the pension charge represen15 the amounts payable by the Charity to the fund in respect of the year. 2.15 FUND ACCOUNTING General funds are unrestricted funds which are available for u88 al the discretion of the Tfuslegs in furtherance of the general objectives of the Charity and which have not been designated for other pUrses. Design81ed funds comprise unrestrided funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is sel out in the notes to the financial statements. Restricted ftjnds are funds which are lo be used in accordance with specific reslriclKJns imposed by donors or which have been raised by the Charily for particulaT PL¢rposes. The costs of Taising and administering such funds are charged against the specific fund. The aim and use of each Testricted fund is sel out in the note5 to the financial statements. Page 15
HAMOPZE HOUSE IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed lo b8 reasonable under the circumstsnces. Critical accounting eslimales and assumptions.. The preparation of the financial slalemenls requires management lo make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as al the balance sheet date and the amunts reported for revenues and expenses during the year. However. the nature of èslimalion means that actual outcomes could differ from those eslimales. Whilst there is a lever of assumption in these judgements, the Trustees feel these are unlikely to have a significanl effect on. or cause material error lo the amounts recognlsed in the fir>ancial statements. Income from donatlons and legacies Restrlcled Unrestricted funds funds 2021 2021 Total funds 2021 Donations Govemmenl grants 3.440 42,645 29.367 72.012 29,367 46.085 75.452 Unreslricled funds 2020 Total funds 2020 Donations 27,394 27.394 Page 16
HAMOA2E HOUSE IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Incomè from charltablg activitie5 Restrlcted Unrostricted funds funds 2021 2021 Total funds 2021 SHARP- Subslanee Misuse Project PCC Hiddgn Ham Grant PlymoLrth Drug and Acohol Team Youth Referral Project Lloyds TS8 Foundation Other Grant and Contract Income Comic Relief - F8mlly Resilience Love Thy NeightX)Ltr Sport England Grant Frt and Fed Grant 68,527 38.069 68.527 38.069 332.236 10.757 31.367 11,779 332.23fj 10,757 31.367 11,779 24.500 24,500 29.717 1.192 29,717 1,192 162,463 385,681 548.144 Reslricled Unrestricted funds funds 2020 2020 Total funds 2020 SHARP- Stjbstance Misuse Project PCC - Hidden Harm Plymouth Dwg and Alcohol Team Youth Referral Project Lloyds TSB Foundation Other Grant and Contract Income Comic Relief - Family Resilience 69,067 38,069 69.067 38.069 352.000 29.341 9,958 6,600 7,195 352.000 29,341 9.958 1.560 7,195 5,040 125.849 386.381 512,230 Page 17
HAMOPIE HOUSE IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Income from othgr trading actlvlties Incorne from non charltablo tradlng actlvltles Unrestrlctsd fvnds 2021 Totsl funds 2021 Rental and other income Shop income 56,642 10.681 56,642 10.681 67,323 67.323 Unrestricted funds 2D20 Total funds 2020 Rental and other income Shop income 85,897 36,199 85,897 36,199 122.096 122,096 Investment income Unrestricted funds 2021 Total funds 2021 Bank intere51 322 322 Unrestricted funds 2020 Total ftjnds 2020 Bank interest 1.844 1.844 Page 18
HAm0E HOUSE IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Analysls of expenditure by activitles Actlvltles undertaken directly 2021 Support costs 2021 Total funds 2021 Charitable activities 495.360 142,056 637,416 Activities undertaken directly 2020 Support costs 2020 Total funds 2020 Charkable actimtles 397.549 197.498 595,047 Page 19
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Analysls of expgndlture by aclivities {¢ontinuedl Analysls of support costs Total funds 2021 Total funds 2020 Staff costs Governance costs 136,824 5.232 192,021 5,477 142,056 197,498 Indgpendent examlnerfs remuneratlon 2021 2020 Fees payable to the Charity's independent examiner for the independent examination of the Charills annual accounts 3,100 3.000 10. Stsff costs 2021 2020 Wages and salaries Social security costs Contn"bution lo dgfined contribution pension schemes 387.898 28,330 29.708 395,932 35,138 17,615 445,936 448,685 The average number of persons employed by the Charity during the year was as follows.. 2021 2020 No. 22 22 No employee received remuneration amounting lo more than £60,000 in either year. The key management personnel comprise the Senior Management Team. The aggregate employee benefits payable to the key management p8rsonnel for the year was £72,152 12020.. £69,965). this included pension and social security Costs of £11,902 {2020- £9,965). Page 20
HAMOAZE HOUSE (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 11. Trustges. femuneratlon and oxpenses During the year, no TTuslees weive(5 any remuneration or other benefils12020 - £NILI- During the year ended 31 March 2021, no Trustge expenses have been incurred12020- £NIL}- 12. Tanglble fixed a55ets Short-terni leasehold property Freehold property Motor Fixtures and vehicles fittings Totsl COST OR VALUATION At 1 April 2020 Additi'ons 1.116,693 9.156 32.339 311,294 4.709 1,469,482 4709 At 31 March 2021 1.116.693 9,156 32,339 316.003 1,474,191 DEPRECIATION Al 1 April 2020 Charge for the year 281,395 22,334 3,970 1.639 31,060 320 294,903 9,010 611.328 33.303 At 31 Maich 2021 303.729 5.609 31,380 303,913 644,631 NET BOOK VALUE Al 31 March 2021 812.964 3,547 959 12,090 829,560 At 31 March 2020 835,298 5.186 1,279 16,391 858,154 13. Stocks 2021 2020 Coffee boxes for resale 335 150 Page21
HAMOPZE HOUSE IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 14. Debtors 2021 2020 DUE WITHIN ONE YEAR Trade debtors Prepayments and accnjed income 24.379 19,781 57.915 29.080 44,160 86,995 15. Creditors: Amounts falllng due within ono year 2021 2020 Trade creditors Other creditors AralS and deferred income 26,349 10,742 63,420 22,968 22,380 26,117 100.511 71,465 2021 2020 Deferred income at 1 April 2020 Resources deferred during the year Amounts released from previous periods 13,045 34.565 {9,873) 16.328 9,873 113,156) 37,737 13,045 Page 22
HAMOP2E HOUSE (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 16. Statement of funds Statement of funds- ¢urrent year Balance at 31 March 2021 Balance at 1 Aprll 2020 Transfers Inlout Income Expènditufe UNRESTRICTED FUNDS DESIGNATED FUNDS Stsff reslrucluring Propety maintenance Net book value of fixed assets 50.000 82.632 888.744 50.000 82.632 829.560 133.3031 (25,881) 1,021.376 133,3031 {25.881} 962,192 GENERAL FUNDS General funds 245,923 499,411 (440.163) 25.881 331.052 TOTAL UNRESTRICTED FUNDS 1267,299 499.411 (473.4661 1,293,244 RESTRICTED FUNDS Restricted ¥evenue funds Coronavinjs Job Retention Scheme 162,463 (162.463) 29,367 129.36n 191,830 1191.830) TOTAL OF FUNDS 1,267,299 691,241 {665,296) 1,293,244 Page 23
HAMOAZE HOUSE IA COMPANY LIMITED BY GUARANTEE} NOTES TO THE FINANCIPL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 16. Ststemgnt of funds Icontinued} Statgment of funds - prlor year Designated funds Staff restructuring- Hamoaze House is reliant upon finite project funding. In order lo attract staff lo posts thin the organisalion, il is not normal practice to issue fixed term contracts. Therefore il may be ne$Sary lo mèke posts redundant were funding to end and this designated fund is included lo cover the antiapaled Costs of this restructuring. Property maintenance- Hamoaze House is a grade11 listed building 8nd as such requires a great deal of maintenance and upkeep. The Tmslees think il prudent lo set aside funds to support the cyclical and often expensive malnlenance r8quiremgnts. Nel book value of fixed assets- represents the value of fixed assets not available for day lo day use as eash. Rèstricted funds The revenue expgnditure fund relates to donations and grants received in respect of revenue expenditure. Coronawrus Job Retenlion Scheme - this is funding received from the govemm8nl in respect of the Coronaviru8 Job Retention Scheme. Balance al 1 April 2019 Balan at 31 March 2020 Transfers inlout Income Expendilurg UNRESTRICTED FUNDS DESIGNATED FUNDS Staff restructuring Property mainlenanco Computer equipmenUIT infrastructure Nel book value of fixed assets 50,0 82,632 50.000 82,632 6,750 881,994 (6.7501 6,750 888,744 1,021,376 1,021,376 Page 24
HAMONZE HOUSE IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 16. Stst9ment offunds lcontinuedl GENERAL FUNDS General funds 207,088 537,715 (498.880) 245.923 RESTRICTED FUNDS Restricted revenue funds 125,849 {125.8491 TOTAL OF FUNDS 1,228,464 125,849 1624,7291 1,267.299 17. Summary of funds Summary of funds- current year Balance at 31 March 2021 Balance at 1 April 2020 Transfers Inlout Income EXndIture Designated funds General funds Restricted funds 1,021,376 245,923 133.3031 1440.1631 1191.8301 (25.8811 25.881 962,192 331.052 499,411 191,830 1.267,299 691.241 1665,2961 1,293.244 Summary of funds - prior year Balance at 31 March 2020 Bal8n¢e at 1 Awl 2019 Transfers inloul Income Expenditure Designated ftjnds General funds RestriGted funds 1,021.376 207.088 1,021.376 245,923 537,715 125.849 (498,880) (125,849) 1,228,464 663.564 {624.7291 1,267,299 Page 25
HAMOAZE HOUSE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 18. Analysis of net assets betwoen funds Analysls of net asset$ between funds - current year Unrestrlcted funds 2021 Total funds 2021 Tangible fixed assets Current assets Creditofs due within one ye8r 829.560 829,560 564,195 564,195 (100,511) {100.5111 TOTAL 1,293,244 1,293,244 Analysis of net assets between funds- prfor yoar Unrestricted funds 2020 Total funds 2020 Tangible fixed assets Current assets Credttors due withln one year 858,154 480.610 171.4651 858,154 480.610 171,4651 TOTAL 1.267,299 1,267,299 19. Penslon commltments The Charity operates a defined contribution pension scheme. The assets of th8 scheme are held separately from those of the Charity in an independently admlnistered fund. The pension cost charge represents contributions payable by the chaTily lo the fund and amounted to £29,708 12020.. £17,615). Contributions lotalling £4,21212020.' £7,009) were payable to the fund al the balance sheet date and are included in creditors. 20. Operating lease commitments At 31 March 2021 the Charity had commi1rrnls lo make future minimum lease payments under non- cancellable operatlng leases a5 follows.. 2021 2020 Not later than 1 year L818r than 1 year and not later than 5 years 14,250 28.250 14,250 14,250 42,500 Page 26
HAMOIZE HOUSE {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 21. Related party transactlons During the year, the Charity received income from a related paty. wlh a common Trustee, of £Nil12020.' £88} for venue hire at Hamoaze House. Al the year end, £Nil 12020- £881 was included wthin trade debtors. 22. Controlllny party The Charitable Company is controlled by ils Trustees. Page 27