2022-12-31-accounts - Gasped

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GASPED

Charity number 1072174

A company limited by guarantee number 03580793

AMENDED

Annual Report and Financial Statements for

the year ended 31 December 2022

GASPED Trustees' report

Annual Report and Financial Statements for the year ended 31 December 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11
Detailed statement of financial activities	12

GASPED

for the year ended 31 December 2022

The trustees during the financial year and up to and including the date the report was approved were:

were:
Name	Position	Dates
Damien Betts	Chair
Joan Hirst		Resigned 11 April 2022
Mirban Hussain	Treasurer
Michael McGonnel	Vice chair	Resigned 2 March 2022
Paul Wright
Jane Richardson
Diana Sanha	Secretary	Resigned 2 March 2022
Kemi Dawodu
Zafar Iqbal		Resigned 10 January 2023
Rohie Njie
Charity number	1072174	Registered in England and Wales
Company number	03580793	Registered in England and Wales

Registered and principal address

5 - 5a Cheapside Wakefield WF1 2SD Independent examiner Fakhra Akhtar ACCA B M Howarth Limited Metic House Ripley Drive Normanton WF6 1QT

Bankers

HSBC Bank plc Market Place Dewsbury WF13 1DH

Structure, governance and management

The charity is a company limited by guarantee and was formed on 12 June 1998. It is governed by a memorandum and articles of association as amended on 2 July 2019. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

GASPED

Trustees' report

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

The charity's objectives

To advance the education of the public and raise awareness about addictive behaviours, mental health and domestic abuse by providing non- judgemental supportive services to encourage those who use them to grow in confidence and raise to the challenges they face.

The charity's main activities

Gasped provides information, education, advice and support to the public and raise awareness about addictive behaviours, mental health and domestic abuse by providing non-judgemental supportive services to encourage people to grow in confidence and raise to the challenges they face. Services include counselling, complimentary therapies, creative and social activities and education.

GASPED Trustees' report

(continued) for the year ended 31 December 2022

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education for people affected by drugs and alcohol.

Achievements and performance

Gasped are very pleased with the partnership with Touchstone Leeds and Spectrum People in the delivery of a Safe Space contract from CCG, the contract started in October 2020 for 2 years with an option for another year.

Gasped are very proud of our contribution in delivering the PEAT project along with Reflections Castleford, and The Career Cabin (now changed to the Community Cabin Foundation), working with people to enable them to move closer to the jobs market. Due to the positive results, the project has now been extended to March 2023.

Gasped started delivering counselling services for 16-25 age group who live in the West Wakefield District in November 2021. This is known as the SELPH project funded by the NHS. Gasped are working with Wakefield Youth Association to help to provide emotional support for the youth of Wakefield looking for employment. This project has since been extended to March 2025.

During 2021 Gasped also started providing practical support for victims of domestic abuse who describe themselves as male. Funding by West Yorkshire police will be extended past the initial date of May 2024 based on the results.

A lottery bid was submitted in October 2021 to the lottery community fund for a project ‘Man Matters’. This bid requested for funding for 3 years to deliver practical and emotional support for anyone who describes themselves as an adult male and lives in the Wakefield District.

Man Matters is aimed to get men to talk about their feelings, to be part of the solution to reduce violence against women and girls, and for men to be not be part of the problem but to be part of the solution.

During 2022 we all saw the ending of Covid-19 restrictions which meant a gradual return to face-to-face working as and when people felt safe to meet in person and Gasped continued to deliver practical and emotional support throughout the District of Wakefield to meet the needs of local communities and re-started delivering group support.

During 2022 Gasped partnered Touchstone Leeds and Spectrum People to gain the NHS Safe Space contract for Wakefield which resulted in Gasped recruiting Olivia and Stephanie as part of Gasped contribution towards the delivery of the contract. Safe Space is an out of hours support service open from 6.00pm until midnight, designed to reduce the impact on Wakefield Hospitals Emergency Departments and Southwest Yorkshire Ambulance Service by working with people aged 16+ who require emotional support out of office hours. Safe Space was delivered at The Art House, Wakefield but during September was moved to Carduceus House Wakefield, a building which is much nearer the Accident and Emergency Department at Pinderfields Hospital, with the plan is to move the service to 7 evenings a week early 2023.

During June Gasped gained funding from Wakefield Council to deliver a pilot UK Community Renewal Funded project, which is comparable to the PEAT project supporting people towards employment, the fund had a short time frame and despite the challenges Gasped did deliver the project to plan and wish to thank Wakefield Council for their support in doing so.

Going concern

Gasped will continue to enhance our partnerships during 2023, building stronger local networks to work closer together to offset the challenges from national third sector organisations who having gained local contracts then constantly ask Gasped for advice, information or refer their clients to Gasped for services we no longer deliver,

GASPED

Trustees' report

for example the excellent local partnership named Joined up Thinking made up of Humanity1st, Reflections CIC, SMASH, Spectrum People and Oasis Christian Centre who worked together during 2022 and into 2023 focussing on mental health initiatives in the most deprived areas of Wakefield sharing resources to create a bigger impact.

(continued) for the year ended 31 December 2022

The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Financial review

The net income for the year was £70,310, which includes net income of £(840) on unrestricted funds and £71,150 on restricted funds.

Reserves policy

The charity's free reserves at the year-end were £45,430

The trustees aim to maintain sufficient reserve funds to cover 3 months operating expenditure in order to protect the charity from any unexpected event which requires additional spending.

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently; observe

the methods and principles in the Charities SORP; make

judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 13/09/2024

Damien Betts (Chair)

GASPED

Independent examiner's qualified report to the trustees of GASPED

We report to the charity trustees on our examination of the accounts of the charitable company for the year ended 31 December 2022, which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied ourselves that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out our examination we have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement - matter of concern identified

We have completed our examination. We have identified a matter of concern in relation to the allocation of expenses to restricted funds. Trustees should keep a better record of how the received restricted funds have been distributed and spent. Due to this the allocation of restricted funds expenditure may not be completely accurate.

We confirm that other than the above, no material matters have come to our attention.

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Fakhra Akhtar ACCA B M Howarth Limited Metic House Ripley Drive Normanton WF6 1QT

13 September 2024

GASPED

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2022

Notes

2022 2022 2022 2021 Total Unrestricted Restricted Total funds funds funds funds £ £ £ £ Income from: Grants and donations (2) - 158,529 78,253

GASPED

GASPED
Contracts (2) 3,734 Donations and other income 1,085 Total income Expenditure on: Cost of sales Salaries and NICs (3) 4,819 - 3,475 Travel expenses - Staff and volunteer training - Rent - Utilities - Office administration costs - Printing, postage and stationery - Telephone - Repairs and maintenance 590 Insurance - Professional fees 640 Independent examination 792 Activities expenditure - Website costs - Consultancy - Bank charges 162	158,529 90,552 - 249,081 32,868 101,204 4,912 1,571 11,000 2,052 8,192 - 1,778 720 1,708 - 648 - 2,881 8,397 -	94,286 1,085	5,286 1,135 84,674 - 75,981 2,619 200 11,000 1,311 3,697 177 2,249 463 1,291 920 1,200 250 - 6,862 66
		253,900
		32,868 104,679 4,912 1,571 11,000 2,052 8,192 - 1,778 1,310 1,708 640 1,440 - 2,881 8,397 162

GASPED Notes to the accounts continued for the year ended 31 December 2022 Total expenditure ~~5,659~~ ~~177,931~~ ~~183,590~~ Net income / (expenditure) ~~(840)~~ ~~71,150~~ ~~70,310~~ Fund balances brought forward 46,270 10,489 56,759 80,371Fund balances carried forward (4) 45,430 81,639 127,069 56,759 All incoming resources and resources expended derive from continuing activities. Total current liabilities 9,473 - Net current assets Net assets Funds Unrestricted funds 45,430 - 45,430 46,270 Restricted funds - 81,639 81,639 10,489 Total funds 45,430 81,639 127,069 9,47 ~~3~~ 45,43 0 81,63 9 1 0 , 2 7 6 9 45,43 0 81,63 9 127, 0 6 9 Balance sheet as at 31 December 2022 Notes 2022 2022 2022 Unrestricted £ Restricted £ Total ~~£~~ Current assets Debtors and prepayments (5) ~~4,2~~9~~4~~ ~~-~~ ~~4,294~~ Cash at bank and in hand (~~6)~~ ~~50,6~~0~~9~~ ~~81,6~~3~~9~~ ~~132,248~~ Total current assets 54,903 81,639 136,542 Current liabilities: amounts falling due within one year Creditors and accruals (7) 9,473 - 9,473	GASPED Notes to the accounts continued for the year ended 31 December 2022 Total expenditure ~~5,659~~ ~~177,931~~ ~~183,590~~ Net income / (expenditure) ~~(840)~~ ~~71,150~~ ~~70,310~~ Fund balances brought forward 46,270 10,489 56,759 80,371Fund balances carried forward (4) 45,430 81,639 127,069 56,759 All incoming resources and resources expended derive from continuing activities. Total current liabilities 9,473 - Net current assets Net assets Funds Unrestricted funds 45,430 - 45,430 46,270 Restricted funds - 81,639 81,639 10,489 Total funds 45,430 81,639 127,069 9,47 ~~3~~ 45,43 0 81,63 9 1 0 , 2 7 6 9 45,43 0 81,63 9 127, 0 6 9 Balance sheet as at 31 December 2022 Notes 2022 2022 2022 Unrestricted £ Restricted £ Total ~~£~~ Current assets Debtors and prepayments (5) ~~4,2~~9~~4~~ ~~-~~ ~~4,294~~ Cash at bank and in hand (~~6)~~ ~~50,6~~0~~9~~ ~~81,6~~3~~9~~ ~~132,248~~ Total current assets 54,903 81,639 136,542 Current liabilities: amounts falling due within one year Creditors and accruals (7) 9,473 - 9,473	GASPED Notes to the accounts continued for the year ended 31 December 2022 Total expenditure ~~5,659~~ ~~177,931~~ ~~183,590~~ Net income / (expenditure) ~~(840)~~ ~~71,150~~ ~~70,310~~ Fund balances brought forward 46,270 10,489 56,759 80,371Fund balances carried forward (4) 45,430 81,639 127,069 56,759 All incoming resources and resources expended derive from continuing activities. Total current liabilities 9,473 - Net current assets Net assets Funds Unrestricted funds 45,430 - 45,430 46,270 Restricted funds - 81,639 81,639 10,489 Total funds 45,430 81,639 127,069 9,47 ~~3~~ 45,43 0 81,63 9 1 0 , 2 7 6 9 45,43 0 81,63 9 127, 0 6 9 Balance sheet as at 31 December 2022 Notes 2022 2022 2022 Unrestricted £ Restricted £ Total ~~£~~ Current assets Debtors and prepayments (5) ~~4,2~~9~~4~~ ~~-~~ ~~4,294~~ Cash at bank and in hand (~~6)~~ ~~50,6~~0~~9~~ ~~81,6~~3~~9~~ ~~132,248~~ Total current assets 54,903 81,639 136,542 Current liabilities: amounts falling due within one year Creditors and accruals (7) 9,473 - 9,473	~~108,286~~ ~~(23,612)~~ 2021 Total £ ~~5~~94

			9,665 56,75 9 56,75 9 ~~65,830~~ 66,424 9,665





	127,069		56,759

For the year ending 31 December 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102.

The financial statements were approved by the board of trustees on 13/09/2024

Damien Betts (Chair)

1 Accounting policies

GASPED

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

GASPED

Notes to the accounts continued for the

year ended 31 December 2022

2 Grants and Contracts Nova PEAT Wakefield Metropolitan District Council Coalfields Regeneration Trust Screwfix Foundation West Yorkshire Community Foundation Spooner Charitable Trust Arnold Clark Automotive Touchstone CAF22 Anglia Giving Amazon Groundwork Community Cabin Foundation Conexus Health NHS Wakefield St Georges Humanity Man Matters KYN Sight Aid Sandal 3 Staff costs and numbers Gross salaries Social security costs Pensions	2022 2022 2022 2021 Unrestricted funds £ Restricted funds £ Total Total funds funds £ £ - 19,535 19,535 - - - - 20,594 - 18,826 18,826 12,282 - - - 3,582 - - - - - 32,757 32,757 32,714 - - - 1,000 2,000 1,000 3,000 1,000 - 50,845 50,845 6,559 319 315 634 482 - - - 40 7 - 7 - - 1,545 1,545 - - 17,064 17,064 - - 3,400 3,400 - - 51,337 51,337 - - 300 300 - - 1,200 1,200 - 1,250 47,657 48,907 - - 1,250 1,250 - - 2,050 2,050 - 158 - 158 - 3,734 249,081 252,815 78,253 2022 £ 2021 £ 101,800 74,685 1,483 42 1,396 1,254	2022 2022 2022 2021 Unrestricted funds £ Restricted funds £ Total Total funds funds £ £ - 19,535 19,535 - - - - 20,594 - 18,826 18,826 12,282 - - - 3,582 - - - - - 32,757 32,757 32,714 - - - 1,000 2,000 1,000 3,000 1,000 - 50,845 50,845 6,559 319 315 634 482 - - - 40 7 - 7 - - 1,545 1,545 - - 17,064 17,064 - - 3,400 3,400 - - 51,337 51,337 - - 300 300 - - 1,200 1,200 - 1,250 47,657 48,907 - - 1,250 1,250 - - 2,050 2,050 - 158 - 158 - 3,734 249,081 252,815 78,253 2022 £ 2021 £ 101,800 74,685 1,483 42 1,396 1,254
	3,734

Notes to the accounts continued for the year ended 31 December 2022

104,679 75,981

GASPED

The average number of employees during the year was 7 (2021:5). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Pension charge to profit and loss

2022	2021
£	£
1,396	1,254

4 Restricted funds
Coalfields Regeneration Trust
Screwfix Foundation
Nova
Wakefield Metropolitan District
Council
West Yorkshire Community
Association
Arnold Clark Automotive
Touchstone
CAF22
Groundwork
Community Cabin Foundation
Conexus Health
NHS Wakefield
St Georges
Humanity
Man Matters
KYN
Sight Aid
Fund name

Balance
b/f £
Incoming
£
Outgoing
£
Transfers
£
Balance
c/f £
6,689
-
-
6,689
3,800
-
-
3,800
-
19,535
19,535
-
-
18,826
18,826
-
-
32,757
5,000
27,757
-
1,000
1,000
-
-
50,845
10,000
40,845
-
315
315
-
1,545
1,545
-
17,064
17,064
-
3,400
1,000
2,400
51,337
51,337
-
300
300
-
1,200
1,200
-
47,657
47,657
-
1,250
1,250
-
2,050
1,902
148
249,081
177,931
Purpose of restriction
10,48
9
-
8
1
,639

GASPED

Notes to the accounts continued for the year ended 31 December 2022

Coalfields Regeneration Trust Partnership with Career Cabin 50% supporting people into employment. Screwfix Foundation For repairs to property. Touchstone For crisis intervention. W.Y. Community Association For male victims domestic abuse. Community Cabin Foundation Supporting people into employment. NHS Wakefield Promoting health incentives. Man Matters Practical and emotional support for males

Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank and in hand	2022 £ 3,700 594 4,294 2022 £ 132,248 132,248	2021 £ - 594 2021 £ 65,830 65,830 59 4

5 Debtors and prepayments

6 Cash at bank and in hand Cash at bank and in hand

Creditors and accruals Accruals PAYE Pension Related party transactions Name of trustee Legal authority Damien Betts Governing document	2022 £ 4,691 4,782 - 9,473 2022 £ 11,000 11,000	2021 £ 6,872 2,563 230 9,665 2021 £ 11,000 11,000

7 Creditors and accruals

8 Related party transactions

GASPED

Notes to the accounts continued for the year ended 31 December 2022

Damien Betts owns the property at Cheapside and charged the charity with the amounts shown above as rent.

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received by the Chief Officer was £11,000 (2021: £11,000).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

GASPED

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022

2022 2021 2022 2021 2022 2021 Unrestricted Unrestricted Restricted Restricted Total Total funds funds funds funds funds funds £ £ £ £ £ £ - 54,560 158,529 23,693 158,529 78,253 3,734 5,286 90,552 - 94,286 5,286 1,085 1,135 - - 1,085 1,135 23,693 253,900 84,674 - 32,868 - 34,192 104,679 75,981 410 4,912 2,619 - 1,571 200 4,950 11,000 11,000 1,311 2,052 1,311 3,697 8,192 3,697 - - 177 1,012 1,778 2,249 152 1,310 463 - 1,708 1,291 - 162 66 - 640 920 - 1,440 1,200 - - 250 - 2,881 - - 8,397 6,862 ~~45,724~~ ~~183,590~~ ~~108,286~~ 71,150 (22,031) 70,310 (23,612) - - - (22,031) 70,310 (23,612) 10,489 32,520 56,759 80,371 45,430 46,270 81,639 10,489 127,069 56,759 4,819 60,981 - - 3,475 41,789 - 2,209 - 200 - 6,050 - - - - - 177 - 1,237 590 311 - 1,291 162 66 640 920 792 1,200 - 250 - -	2022 2021 2022 2021 2022 2021 Unrestricted Unrestricted Restricted Restricted Total Total funds funds funds funds funds funds £ £ £ £ £ £ - 54,560 158,529 23,693 158,529 78,253 3,734 5,286 90,552 - 94,286 5,286 1,085 1,135 - - 1,085 1,135 23,693 253,900 84,674 - 32,868 - 34,192 104,679 75,981 410 4,912 2,619 - 1,571 200 4,950 11,000 11,000 1,311 2,052 1,311 3,697 8,192 3,697 - - 177 1,012 1,778 2,249 152 1,310 463 - 1,708 1,291 - 162 66 - 640 920 - 1,440 1,200 - - 250 - 2,881 - - 8,397 6,862 ~~45,724~~ ~~183,590~~ ~~108,286~~ 71,150 (22,031) 70,310 (23,612) - - - (22,031) 70,310 (23,612) 10,489 32,520 56,759 80,371 45,430 46,270 81,639 10,489 127,069 56,759 4,819 60,981 - - 3,475 41,789 - 2,209 - 200 - 6,050 - - - - - 177 - 1,237 590 311 - 1,291 162 66 640 920 792 1,200 - 250 - -	2021 2022 2021 Restricted Total Total funds funds funds £ £ £ 23,693 158,529 78,253 - 94,286 5,286 - 1,085 1,135	2021 2022 2021 Restricted Total Total funds funds funds £ £ £ 23,693 158,529 78,253 - 94,286 5,286 - 1,085 1,135	2021 2022 2021 Restricted Total Total funds funds funds £ £ £ 23,693 158,529 78,253 - 94,286 5,286 - 1,085 1,135
		23,693 253,900		84,674
		- 32,868 - 34,192 104,679 75,981 410 4,912 2,619 - 1,571 200 4,950 11,000 11,000 1,311 2,052 1,311 3,697 8,192 3,697 - - 177 1,012 1,778 2,249 152 1,310 463 - 1,708 1,291 - 162 66 - 640 920 - 1,440 1,200 - - 250 - 2,881 - - 8,397 6,862
		~~45,724~~ ~~183,590~~		~~108,286~~

		(22,031) 70,310		(23,612)
		-	-	-
		(22,031) 70,310		(23,612)
	10,489 32,520		56,759 80,371
		10,489 127,069 56,759
~~15~~ ~~-~~ ~~6,862~~ 5,659 62,562 (840) (1,581) - - (840) (1,581) 46,270 47,851