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2022-03-31-accounts

Charity Registration No. 1071727

Company Registration No. 03514910 (England and Wales)

BASE 25

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

BASE 25

LEGAL AND ADMINISTRATIVE INFORMATION

Management Committee / Trustees L Beeson
T Codner
K Evans
K Kanda
R Stokes
A Jarvis
C Jones (Appointed 21 April 2022)
S Linden (Appointed 18 November 2022)
Secretary A Jarvis
Charity number 1071727
Company number 03514910
Registered office 29 - 31 Temple Street
Wolverhampton
WV2 4AN
Auditor Azets Audit Services
St Davids Court
Union Street
Wolverhampton
West Midlands
United Kingdom
WV1 3JE
Bankers Unity Trust Bank Plc
PO Box 7193
Planetary Road
Willenhall
United Kingdom
WV1 9DG

BASE 25

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent auditor's report 7 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 26

BASE 25

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

The trustees are pleased to present their report together with the financial statements of the organisation for the year ended 31 March 2022 which has been prepared to meet and fulfil the requirements of the Companies Act.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Base 25 was founded in the year 1998 and is predominantly young person-centred although the charity has now increased its age range to address identified and presenting needs, charitable organisation that provides services, programmes and projects aimed at improving the lives of young people, families and adults who find it difficult to access mainstream services, particularly those who are marginalised, vulnerable, or at risk.

We seek to work with young people, families and adults in a “holistic” way, meaning that we work with the whole person and do not treat people as a series of issues or problems. Key themes running through our work are confidence building and enabling young people, families and adults to gain self-esteem.

We aim to empower young people, families and adults by responding directly to their needs, giving them the skills to identify pathways for making positive changes in their lives and giving them the tools to do it.

We offer a bespoke service that responds to the changing needs of young people, families and adults and adapts to changes in their lives and in their immediate environment. Rather than feeling threatened by change, we embrace it as a fundamental part of our work with young people, families and adults. As a charity and a non-statutory organisation, we are well placed to be responsive and innovative and we have received many accolades for our work. Examples of innovations that have been developed directly from our work with young people, families and adults include our work with young fathers, our work with young people, families and adults suffering through exposure to domestic violence and our recent work with young people, families and adults around harmful sexual behaviours.

We have a key role in training and developing work with volunteers and with students on placement as well as training other professionals who work with young people, families and adults.

In the same way that our work with young people, families and adults aims to be innovative and responsive, our work with partner organisations such as local secondary schools is needs-led and programmes are developed over a period of time leading us to be, in many cases, trusted co-partners and collaborators rather than simply preferred suppliers.

Our experience and breadth of knowledge gained over many years have led us to be a key stakeholder in developing city-wide strategy in relation to services for young people, families and adults. We regularly participate in forums to share best practices and formulate city-wide and sub-regional strategies.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Strategic overview of service

Base 25 runs a range of specialised programmes both in its venue in the centre of Wolverhampton as well as in the venues of partner organisations. These range from individual one-to-one services such as counseling based on referral or the needs of individuals; to small group work and theme-based peer education programmes, to larger scale educational programmes for young people, as well as training programmes for fellow professionals working with young people. We are proud of the innovatory nature of our work which has given us a reputation for working in a ground-breaking way around themes that many other organisations find difficult. Such themes include relationships, depression, bullying, family upheaval, grief, domestic violence, gender and sexual orientation and harmful sexual behaviours as well as social issues such as gun and knife crime. Programmes are developed in response to the needs of young people, tested out, evaluated and constantly reviewed in order that we can best meet their changing needs.

When working with partners we aim to build long-term relationships which enable us to develop projects and programmes that can evolve rather than offering one-off, off the shelf “quick fixes”.

The trustees have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities our organisation should undertake.

Services

Mi choice

During 2019-20 the local authority Wolverhampton CCG and Head Start jointly tendered to commission a new Emotional Health and Wellbeing Service for young people aged 3 to 25. Across Wolverhampton, Base 25 have been successful in securing this contract, which has a total value over the period of the contract just short of £1,000,000. Due to the service being confronted with COVID, several adaptations had to be made to the service including Green space appointments, virtual appointments and telephone support. But throughout the COVID experience we have maintained and increased our contact with young people. Through additional funding from Wolverhampton CCG, we have been able to invest in the Lamplight system This system will be used to collect and monitor data which will be utilised across all aspects of Base 25 delivery.

Drop-in

Our Drop-in service has been most affected out of all of our services by the pandemic, with us being unable to open the building due to social distancing restrictions, leaving many vulnerable young people without access. To support this, our Drop-in service became our “Drop out” service still running five days a week, operating from local parks such as West Park, East Park and Phoenix Park. Staff were also able to maintain contact with young people who were on high-intensity plans, ensuring their emotional wellbeing and safeguarding were risk assessed.

Sanctuary Café

Sanctuary Cafe is a new service for Base 25 offering out of hours support to Wolverhampton residents over the age of 18 who are either on the verge of crisis or in significant emotional distress. The service operates as both virtual and Drop-in service.

Adult Counselling

Our Adult Counselling service complements both our Mi Choice service and Sanctuary Cafe. Enabling those who access Sanctuary Cafe long term Therapeutic Support and those who access our Mi Choice service to support young people transitioning to adulthood.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

RHSB

Our Reducing Harmful Sexualised Behaviour programme has been slowly developing, building a reputation for itself both locally and regionally with referral rates beginning to increase month on month.

Empower

Our Empower project has increased its range of delivery. Previously the project only focused on young people who had experienced sexual exploitation. The project now delivers support on all aspects of exploitation experienced by young people. Interestingly numbers to the service have increased as we would have expected but the gender balance has changed. For nine years predominantly Empower has supported young women now it supports equal numbers of young men.

SAFE

Our Safe project continues to develop and as with all services continues to see increased numbers of referrals. Reflecting the Empower project above, the gender demographic for Safe has also changed over the past seven years. The Safe project has predominantly worked with young men. Recent statistics have highlighted a change, with 40% of the clients now being seen by the Safe project are girls and this trend seems to be increasing.

Detached

Our Detached teams have also changed the delivery model during the pandemic. Using the skill set to maintain contact with young people who are vulnerable to abuse within the household. Deliver food parcels and activity resources to young people. During the pandemic, we have also been commissioned by the police to work with young people on the streets who are not abiding by COVID restrictions.

Achievements and performance Financial review

In times of imposed austerity combined with decreasing resources and mounting insecurities across the sector's funding opportunities the organisation has retained a free reserve sum of £11,376.

The charity does not have a reserves policy however, the trustees are mindful of the need to regularly the level of free reserves held.

Currently our principle funders are Henry Smith Trust, Wolverhampton NHS trust, Wolverhampton CCG, Comic Relief, Wolverhampton CC and Children in Need.

Having deliberated over the opportunities available the trustees have decided to invest the reserves in a bank

deposit account.

The trustees have assessed the major risks to which the organisation is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Moving forward

Our aims over the next year are to continue to build our service, both in terms of the range and geographic location. Improve the quality of our services and ensure that we have a robust administration service behind us, both in terms of delivery and human resource, this will mean,

Future risk

Structure, governance and management

The organisation is a charitable company limited by guarantee and registered as a charity in 1998. The company was established under a Memorandum of Association, which established the objectives and power of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees who served during the year and up to the date of signature of the financial statements were:

L Beeson T Codner K Evans K Kanda R Stokes A Jarvis A Aitken (Resigned 22 December 2021) C Jones (Appointed 21 April 2022) S Linden (Appointed 18 November 2022)

The directors of the company are also the charities trustees for the purpose of charity law and under the company’s articles are known as members. Under the requirements of the Memorandum and Articles of Association the members of the management committee are elected to serve for a period of two years after which they must be re-elected at the next annual general meeting.

Base 25 has a management committee who are scheduled to meet on a quarterly basis and are responsible for the strategic direction & polices of the organisation. The trustees come from a variety of professional backgrounds relevant to the work of the organisation.

The management and responsibility of operational delivery of service provision is delegated to the Head of service counselling coordinator, volunteer coordinator, development coordinator and Empower coordinator.

The head of service is responsible for ensuring the organisation delivers the services specified and that key performance indicators are achieved.

The counselling coordinator, volunteer coordinator, development coordinator and Empower coordinator are responsible for the day to day operational management of the organisation's delivery, staff supervision and the professional development of staff and services.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

All trustees are acquainted with the operational delivery of the organisation and are encouraged to spend time observing the project delivery. Induction sessions will be arranged with all new members of the management committee. An information pack is provided to all new trustees along with the Memorandum & Articles, in addition they have full access to the financial statements.

In so far as it is complementary to the organisations objectives the organisation is guided by both local, national & EU policy and relevant codes of practice. The organisation is represented at key local strategic committees, to identify emerging issues and opportunities.

Auditor

Persuant to Section 487 of the Companies Act 2006, the auditor will be deemed to be reappointed and Azets Audit Services will therefore continue in office.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees and was signed on it's behalf by;

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.............................. K Evans Trustee 7/12/2022 Dated: .........................

BASE 25

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees, who are also the directors of Base 25 for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BASE 25

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASE 25

Opinion

We have audited the financial statements of Base 25 (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

BASE 25

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BASE 25

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

BASE 25

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BASE 25

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Lee Meredith ACA (Senior Statutory Auditor) for and on behalf of Azets Audit Services

.........................

Chartered Accountants Statutory Auditor

St Davids Court Union Street Wolverhampton West Midlands United Kingdom WV1 3JE

BASE 25

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and legacies
4
12,605
20,000
Income from charitable
activities
5
14,747
1,003,748
Training and counselling
services
6
83,185
-
Investment Income
7
69
-
Total income
110,606
1,023,748
Expenditure on:
Expenditure on
charitable activities
8
234,268
798,697
Gross transfers between
funds
-
-
Net (expenditure)/income for
the year/
Net movement in funds
(123,662)
225,051
Fund balances at 1 April
2021
135,038
249,548
Fund balances at 31
March 2022
11,376
474,599		 Total
Unrestricted
funds
2022
2021
£
£
32,605
680
1,018,495
15,231
83,185
2,106
69
113
1,134,354
18,130
1,032,965
91,651
-
(33,403)
101,389
(106,924)
384,586
241,962
485,975
135,038		 Restricted
funds
2021
£
-
659,299
-
-
659,299
587,196
33,403
105,506
144,042
249,548		 Total
2021
£
680
674,530
2,106
113
677,429
678,847
-
(1,418)
386,004
384,586

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BASE 25

BALANCE SHEET

AS AT 31 MARCH 2022

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
17
Unrestricted funds		 2022
£
98,309
424,443
522,752
(44,827)		 £
8,050
477,925
485,975
474,599
11,376
485,975		 2021
£
72,546
376,100
448,646
(71,541)		 £
7,481
377,105
384,586
249,548
135,038
384,586

7/12/2022

The financial statements were approved by the Trustees on .........................

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.............................. K Evans Trustee

Company Registration No. 03514910

BASE 25

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
24
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash (used in)/generated from
investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
(5,070)
69		 £
53,344
(5,001)
-
48,343
376,100
424,443		 2021
£
-
113		 £
61,055
113
-
61,168
314,932
376,100

BASE 25

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

1 Accounting policies

Charity information

Base 25 is a charitable company limited by guarantee, incorporated in England and Wales and domiciled in England. The registered office is 29 - 31 Temple Street, Wolverhampton, WV2 4AN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

1.5 Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Premises overheads have been allocated on a floor area basis and other overheads have been allocated on the basis of the head count.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Improvements to leasehold 33.3% Straight line Fixtures and fittings 15% Reducing balance Computers 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the entity's contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Change in accounting policy

During the year there were high levels of computer equipment acquired by the charity. Computer equipment had been classified in fixtures & fittings however, given the increased expenditure of this type of asset it was decided it should be a separate class of asset. Upon review of the use economic life it was that the depreciation policy used previously was no longer indicative of the actual lifespan of such assets.

The difference in net book value would be £4,152 had the previous policy been applied.

3 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Critical accounting estimates and judgements

(Continued)

Key sources of estimation uncertainty

Deferred and accrued income

The charity recognises that income, in particular grant income, donated to the charity can relate to extended periods of time that fall in more than on financial year. The process of determining which accounting period the income relates to is deemed a key estimate.

4 Donations and legacies

Unrestricted Restricted Total Unrestricted
funds funds funds
2022 2022 2022 2021
£ £ £ £
Donations and gifts 2,605 - 2,605 680
Legacies receivable 10,000 20,000 30,000 -
12,605 20,000 32,605 680
5 Income from charitable activities
**Total funds ** Total funds
2022 2021
£ £
Grant income 1,018,495 674,530
Analysis by fund
Unrestricted funds 14,747 15,231
Restricted funds 1,003,748 659,299
1,018,495 674,530
6 Training and counselling services
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Training and counselling services 83,185 2,106

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

7 Investment Income

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Bank interest receivable 69 113

8 Expenditure on charitable activities

**Total funds ** Total funds
2022 2021
£ £
Staff costs 532,239 359,082
Depreciation and impairment 143 143
Cleaning 4,369 1,700
Repairs and maintenance 23,347 9,335
Sessional counsellor costs 259,949 170,495
Rent 12,588 12,603
Rates and water 435 362
Light and heat 5,320 2,988
Insurance 2,013 1,947
Travel and volunteer expenses 16,260 10,461
Bank charges 448 149
Telephone and postage 9,168 7,364
General expenses 39,366 15,655
Training and supervision 3,017 2,585
Other charitable expenditure 33,503 6,952
942,165 601,821
Share of support costs (see note 9) 75,478 67,521
Share of governance costs (see note 9) 15,322 9,505
1,032,965 678,847
Analysis by fund
Unrestricted funds 234,268 91,651
Restricted funds 798,697 587,196
1,032,965 678,847

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Support costs

Support
costs
Governance
costs
£
£
Staff costs
67,795
-
Depreciation
4,358
-
Rent
918
-
Rates and water
32
-
Light and heat
888
-
Insurance
147
-
Repairs and maintenance
-
-
Bank charges
39
-
Telephone and postage
1,301
-
Cleaning
-
-
General expenses
-
-
Bad debts
-
-
Audit fees
-
15,322
75,478
15,322
Analysed between
Charitable activities
75,478
15,322		 2022Support costs Governance
costs
£
£
£
67,795
38,125
-
4,358
1,285
-
918
3,785
-
32
17
-
888
(246)
-
147
19
-
-
9,042
-
39
41
-
1,301
2,173
-
-
3,840
-
-
9,433
-
-
7
-
15,322
-
9,505
90,800
67,521
9,505
90,800
67,521
9,505		 2021
Basis of allocation
£
38,125
Staff time
1,285
Usage
3,785
Floor Area
17
Floor Area
(246)
Floor Area
19
Floor Area
9,042
Floor Area
41
Transactions
2,173
Usage
3,840
Floor Area
9,433
Staff Time
7
Usage
9,505
Governance
77,026
77,026

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

10 Auditor's remuneration

Fees payable to the charity's auditor and associates: 2022 2021
£ £
Audit of the charity's annual accounts 15,322 9,505

11 Trustees

One of the trustees, Alan Jarvis, received expenses from the charity during the year totalling £6,223 (2021 - £7,527). No other trustees (or any persons connected with them) received any expenses from the charity during the year (2021 - £nil).

One of the trustees, Alan Jarvis, received remuneration during the year totalling £41,100 (2021 - £41,100) for his full time role as Head of Service. No other trustees received remuneration during the year (2021 - none).

12 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
23
2022
£
520,916
48,419
30,699
600,034		 2021
Number
15
2021
£
346,750
30,575
19,882
397,207

None of the employees earned more than £60,000 per annum (2021 - None).

The average head count of employees during the year was 23 (2021: 15). The average number of full-time equivalent employees during the year was 18 (2021: 13)

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

13 Tangible fixed assets
Improvements Fixtures and Computers Total
to leasehold fittings
£ £ £ £
Cost
At 1 April 2021 38,419 19,228 - 57,647
Additions - 430 4,640 5,070
Disposals (38,419) (762) (920) (40,101)
Transfer of asset - (13,618) 13,618 -
At 31 March 2022 - 5,278 17,338 22,616
Depreciation
At 1 April 2021 38,419 11,747 - 50,166
Depreciation charged in the year - 290 4,068 4,358
Eliminated in respect of disposals (38,419) (638) (901) (39,958)
Transfer of asset - (7,644) 7,644 -
At 31 March 2022 - 3,755 10,811 14,566
Carrying amount
At 31 March 2022 - 1,523 6,527 8,050
At 31 March 2021 - 7,481 - 7,481
14 Debtors
2022 2021
Amounts falling due within one year: £ £
Trade debtors 55,911 66,165
Prepayments and accrued income 22,398 6,381
78,309 72,546
2022 2021
Amounts falling due after more than one year: £ £
Other debtors 20,000 -
Total debtors 98,309 72,546

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
9,128
-
35,699
44,827		 2021
£
11,640
34,387
25,514
71,541

16 Deferred income

Deferred income bought forward
Resources deferred during the year
Amounts released from previous years		 2022
2021
£
£
9,995
36,847
9,600
9,995
(9,995)
(36,847)
9,600
9,995		 2022
2021
£
£
9,995
36,847
9,600
9,995
(9,995)
(36,847)
9,600
9,995
9,995

.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2021
£
Outreach Counselling
778
AMP
(5,751)
Children in Need/Empower
19,740
Safe Project
10,093
St Peters
-
New Cross Hospital
9,242
Our Lady and St Chad
9,629
Comic Relief Community Challenge
(4,760)
Relate
3,115
Harmful Sexual Behaviour
-
Time4ME
5,192
CCG Outreach
30,524
Childrens Society
3,526
BBC CIN Activities
12,348
W Mids Police Commissioner
7,258
SANDWELL Mentoring
301
Detached Outreach
(21,935)
MI Choice (Lives without Knives)
534
MI Choice Counselling
113,174
Walsall Clued Up
8,798
Winter Pressures
4,246
Telford CSE
991
Sexual Abuse Forum
4,954
WMVRU
860
Sanctuary Café
36,691
Emotional & Wellbeing
-
Eveson Trust - Playroom
-
Lamplight
-
WMVRU - Specialist Mentoring Girl/Boy Clued Up
-
Kickstart Scheme
-
Rent deposit
-
249,548		 Movement in funds
Incoming
resources
Resources
expended
£
£
-
(31,098)
-
(27,092)
60,547
(43,468)
28,800
(29,175)
7,336
(8,216)
25,960
(23,275)
-
-
17,347
(12,409)
-
(310)
5,484
(3,442)
-
-
35,000
(10,398)
-
-
8,467
(10,233)
-
(2,056)
-
(163)
139,138
(123,571)
-
-
-
(82,999)
3,792
(23,100)
-
-
-
-
-
(2,172)
-
(214)
174,702
-
453,294
(333,993)
5,000
(3,633)
8,040
(7,486)
25,000
(15,914)
5,841
(4,280)
20,000
-
1,023,748
(798,697)		 Balance at
31 March
2022
£
(30,320)
(32,843)
36,819
9,718
(880)
11,927
9,629
178
2,805
2,042
5,192
55,126
3,526
10,582
5,202
138
(6,368)
534
30,175
(10,510)
4,246
991
2,782
646
211,393
119,301
1,367
554
9,086
1,561
20,000
474,599

Certain of the above restricted funds are in deficit. This is created by costs incurred in advance of the receipt of applicable funding.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

18 Purposes of restricted funds

Outreach Counselling

A fund to enable support to be given to young people with emotional problems.

AMP

A 25 hour programme to raise awareness and understanding around anger issues and anger management for young people between 11 and 16 who are excluded from school.

Children In Need/Empower

This service delivers support on all aspects of exploitation experienced by young people.

SAFE

This is a project for young people aged between 11 and 16 who are perpetrators of domestic violence and works on a one to one and group work basis.

St Peters and St Edmunds

Base 25 deliver a satellite service within the context of the school providing youth work counselling support for students through 1 to 1 and group work interventions. Drop in times are also available for students to help and support on an informal basis.

New Cross Hospital

This is for a family support worker at Wolverhampton Hospital.

Our Lady and St Chad

This forms part of the service to St Peters and St Edmunds statement.

Comic Relief Community Challenge

To provide group and one to one support for young people who self harm.

Relate

Offering a Counselling Service for Low Mood and Life events within Wolverhampton CCG Primary Care.

Harmful Sexual Behaviour

Our Reducing Harmful Sexualised Behaviour programme has been slowly developing. Building a reputation for itself both locally and regionally with referral rates beginning to increase month on month.

Time4ME

This is detailed under the South Staffordshire Partnership.

CCG Outreach

Improve lives for over 18’s with mild to moderate mental health needs, by providing an integrated, person centred, proactive and responsive therapeutic service.

Children's Society

Provide therapeutic interventions to children and young people aged between 12-18.

BBC CIN Activities

Provide holiday activities and residentials to look after young people aged 10-18 in Wolverhampton. Children will have improved emotional wellbeing, more positive relationships and increase self belief.

W Mids Police Commissioner

The aim is to reduce the risk of exposure to gang/youth violence through the use of positive activities to improve self-esteem and raise aspirations.

Sandwell Mentoring

Employees allocated to this service take on the role of Mentor to young people allocated to them and offer intensive support.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

18 Purposes of restricted funds

(Continued)

Detatched outreach

The purpose of this service is to prevent young people from being sexually exploited; where CSE is taking place, these children and young people have appropriate support.

MI Choice (Lives without knives)

The aim of the project is to work with young people to increase knowledge around gangs and youth violence through a group work process delivered in the context of schools and community based ventures to reduce the risk of young people joining gangs.

MI Choice Counselling

This service provided 1:1 confidential sessions, supporting females to access support around the options of pregnancy termination. Sessions are offered at Snow Hill Clinic in the town centre.

Walsall Clued Up

Clued Up Group work programme is an early intervention programme design to inform, educate and increase awareness of the risks associated with all forms of criminal exploitation where young people are particularly vulnerable.

Winter Pressures

Service offers an open access service to people living within Wolverhampton aged 18-30 who experience difficulties or increased anxieties engaging with mainstream services. Base 25 provides support to identified people with additional wellbeing, health or social needs. Providing face to face services providing support in real time and providing an essential link to local community and voluntary services.

Telford CSE

Providing support for individuals exposed to exploitation.

Sexual Abuse Forum

Workshop designed to raise awareness and prevention.

WMVRU

Deliver and commission a comprehensive programme of activities designed to prevent and reduce violence and exploitation, applying the public health approach to reducing violence. Over the last eighteen months we have worked with a number of providers delivering a range of interventions to young people, families and communities.

Sanctuary Cafe

Operates as a drop-in service which provides a safe place to turn to for support for people and their carers who are experiencing a mental health crisis or emotional distress out of hours. NHS staff, local authority and voluntary sector partners work together on site to provide mental health crisis support, with the aim of helping people avoid the need for emergency NHS care. The Café is staffed by experienced and trained mental health workers, social workers plus peer support from people with lived experience of mental health issues.

Emotional & Wellbeing

Our counsellors use a range of approaches as part of their structured counselling with children and young people. With the option of counselling on a face to face basis, via a digital platform or in open green spaces, our counsellors provide the safe and confidential space for individuals to talk and explore difficulties that they may be having.

Eveson Trust - Playroom

Funding to support a specialist playroom creating a child-friendly space for therapeutic counselling

Lamplight

Funding to implement a database to allow Base 25 to record data to support service users.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

18 Purposes of restricted funds

(continued)

WMVRU – Specialist Mentoring Girl/Boy Clued Up

Deliver and commission a comprehensive programme of activities designed to prevent and reduce violence and exploitation, applying the public health approach to reducing violence. Over the last eighteen months we have worked with a number of providers delivering a range of interventions to young people, families and communities.

Kickstart Scheme

Grant funding from DWP to help provide six months of paid employment for young people, including employability support to develop their work skills and to help them find future employment.

Rental Deposit

Donation to assist Base 25 to move to larger premises.

19 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
6,081
1,969
Current assets/(liabilities)
5,295
472,630
11,376
474,599		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
8,050
3,020
4,461
477,925
132,018
245,087
485,975
135,038
249,548		 Total
2021
£
7,481
377,105
384,586

20 Contingent liabilities

There were no contingent liabilities at 31 March 2022 (2021 - £Nil).

21 Pension Costs

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge of £29,879 (2021 - £19,882) represents contributions payable by the company to the fund. There were outstanding contributions at the end of the financial year amounting to £Nil (2021 - £Nil).

22 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2022
£
20,648
185,000
205,648		 2021
£
648
648
1,296

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

22 Operating lease commitments

(Continued)

23 Related party transactions

Mrs K A Evans, a member of the Management Committee of Base 25, is employed by Children's Services of the Royal Wolverhampton NHS Trust. The Royal Wolverhampton NHS Trust provided funding to Base 25 of £25,750 (2021 - £22,780).

24
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
(Decrease) in creditors
Cash generated from operations		 2022
£
101,389
(69)
143
4,358
(25,763)
(26,714)
53,344		 2021
£
(1,418)
(113)
107
1,320
66,199
(5,040)
61,055

27 Analysis of changes in net funds

The charity had no debt during the year.