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 Ta￿or. 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
a￿ayS 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
be￿een services and ensuring that there is no duplication of Se￿iCe$. 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
chIld￿n 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 s￿ndY lengthy periods ol lime in bed and breakfast. There is also now a multi4Jisciplinary team dealing
with access to accommodation with one single refe￿al 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 s￿e 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 an￿ety. 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 a￿1
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 re￿ntlY 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 pr￿r 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¢knO￿edge 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¢sa￿eS 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 T￿d 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 Pl￿O￿th.
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 oUt￿Me 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 Charit￿5 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
I￿land 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
cOn￿M 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 prOba￿e 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 re￿1vable 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
pUr￿ses.
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

HAm0￿E 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
A￿r￿alS 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 EX￿ndIture
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 commi1rr￿nls 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