# Bell View (Belford) Report and Financial Statements for the Year ended 31st March 2021 

**Bell View (Belford) 33 West Street Belford Northumberland NE70 7QB Tel/Fax: 01668 219 220 Email: bellviewbelford@hotmail.co.uk Registered Charity No: 1075896 Company Ltd by Guarantee No: 3582229** 



**BELL VIEW (BELFORD)** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** 

||**Page**|
|---|---|
|**Chairperson's Report**|1|
|**Chief Executive's Report**|2|
|**Report of the Trustees**|3 to  10|
|**Report of the Independent Auditors**|11 to  13|
|**Consolidated Statement of Financial Activities**|14|
|**The Charity Statement of Financial Activities**|15|
|**Consolidated Balance Sheet**|16|
|**Consolidated Cash Flow Statement**|17|
|**Notes to the Consolidated Cash Flow Statement**|18|
|**Notes to the Financial Statements**|19 to  42|





## **BELL VIEW (BELFORD)** 

## **CHAIRPERSON'S REPORT FOR THE YEAR ENDED 31 MARCH 2021** 

Bell View, along with many other organisations, has faced a confused and ever changing operational time as the Covid pandemic unfolded during 2020/21. 

When I sat down to write this report in November last year for the 2019/20 report and accounts, in addition to covering the activities relevant to that year, I explained how we had responded to the ever changing landscape of Covid restrictions that began in March 2020 and continues to this day.  We had to close some services, Day Care and the Resource Centre, and our outreach social activities.  We had developed new and novel services to help and support our communities and clients through the challenging, confusing and sometimes scary times.  Over the summer and autumn we had started to open up services where we could and then in the late autumn we entered lock down again halting many of the services that we had restarted. 

Our Help at Home service continued uninterrupted throughout this time but faced and surmounted huge challenges to provide safe and secure care in clients homes, something they continue to do today. 

As Trustees we recognised that Bell View had increased both in scale and scope over the years and together with the impact of the Covid pandemic, we would need to re-evaluate our operation as we emerged into what would be a new operational environment.  To this end we decided, as Trustees, we needed someone to bring together the various strands of our activity and manage overall the implementation of Bell View's strategy going forward. In March 2021 we were very pleased to welcome, Barry Lyden as our first Chief Executive. 

Even more so in this very difficult year, I want to thank the staff and volunteers who have done all that they possibly could to continue to develop and provide the services, help and support that Bell View is recognised for. 

A very big thank you! 

Kim Binder Chair of Trustees 

Page 1 



**CHIEF EXECUTIVE'S REPORT FOR THE YEAR ENDED 31 MARCH 2021** 

## **BELL VIEW (BELFORD)** 

I was privileged to be appointed the first Chief Executive of Bell View in March 2021. The trustees had determined that the organisation needed a CEO to co-ordinate and focus the work of all aspects of Bell View to further support the delivery of our 'integrated model of care', particularly as we recover from the pandemic and its impact on our communities. 

Bell View is working to develop and operate its integrated, co-ordinated range of services so that people can access the support they need when they need it. We aim to provide a single point of access to a personalised service, enabling individuals to receive a range of support and/or engagement in activities. 

As with all of our lives the pandemic has had a considerable impact upon Bell View, in some areas it meant that we had to stop all of the activities we usually supported, in others it increased significantly the need and demand for our services and required us to develop imaginative ways of delivering the support that people needed. 

Barry Lyden Chief Executive 

Page 2 



## **BELL VIEW (BELFORD)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the consolidated financial statements of the charity and its subsidiaries for the year ended 31 March 2021. The trustees have adopted the provisions of 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** 

Bell View (Belford) is a community charity, based in Belford North Northumberland, providing support and services to scattered rural and coastal towns and villages covering an extensive area up to the border with Scotland. 

Bell View exists to support and enable older, vulnerable, disabled or disadvantaged people and those who care for them to "live well". 

"Living Well" includes the whole person, the environment within which they live and the social engagement and participation they have access to. 

## We aim to: 

- enable older, vulnerable, disabled, or disadvantaged people to live in the home of their choice. 

- enable older, vulnerable, disabled, or disadvantaged people and their carers to "live well" by promoting their physical, mental, and emotional well-being. 

- reduce older, vulnerable, disabled, or disadvantaged people's social and geographic isolation and increase their community engagement and participation. 

- improve older, vulnerable, disabled or disadvantaged people's access to good quality housing/accommodation and to reduce fuel poverty. 

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. 

Page 3 



**BELL VIEW (BELFORD)** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **ACHIEVEMENT AND PERFORMANCE Resource Centre** 

The Resource centre in Belford, along with most other community buildings was closed to the public for most of the year, so whilst almost 10,500 visits were made to the resource centre in the year prior to the pandemic there were almost none during 2020-2021. The centre has now re-opened, we continue to operate in a Covid safe way, and a range of activities and groups are taking place. These include Crafts, Card Making, Line Dancing, Yoga, Camera Club, Rag Rug making, Silver Sneakers (Gym group), Savvy Surfers (IT group), Walking, Singing, Dominoes, Quiz Nights and the weekly Lunch Club. 

The Resource Centre also hosts weekly podiatry sessions for Northumbria healthcare and we have become a location of "Attend Anywhere", offering a secure, confidential space to enable people to take part in online NHS outpatient appointments. The pandemic has reinforced the importance of the centre as a crucial facility in the heart of Belford enabling people to meet with others, access information and engage in activities/groups. It is available for people to use; either by attending groups, one-off activities or to develop their own initiatives. 

## **Services** 

Although our base is Belford, our work covers an extensive area up to the border with Scotland, some of the most rural and sparsely populated areas of the country. We have always therefore seen a vital part of what we offer to be ensuring that people who live in these areas have access to activities that support their community and help prevent social isolation. Sadly, most of the activities we support take place in village halls and community centres which have been closed during the pandemic and we were unable to operate in our normal ways. 

During the height of the pandemic restrictions we offered shopping and prescription delivery services and we became a hub for information. We developed a telephone friendship line to keep in touch with people known to us by ringing them on a regular basis and generally trying to help with any other issues. We also delivered our own frozen meals and offered activity packs, jigsaws and book lending. 

The village halls have now begun to re-open and we have started our regular activities again. These include Coffee Mornings, Lunch Clubs, Fish and Chip lunches and Social Gatherings. We are currently working with the communities in Glanton, Bowsden, Seahouses, Beadnell and Cornhill. 

## **Food Project** 

Building on the work started during the pandemic, we have continued to develop our food project. This helps to tackle the issues of food waste and food poverty. We have received regular donations of surplus food from businesses in Belford, Seahouses, Wooler and Berwick and from individuals who grow their own. We then distribute some of this directly or make it into nutritious home cooked meals that we freeze and distribute. Meals are provided either free of charge or for a small donation depending on circumstances. We work with partners to help us to distribute meals, including schools, churches, food banks, other charities and community groups.  In addition to grant funding we are delighted to have received financial donations from local individuals and groups. 

## **Volunteers** 

Many of the activities we facilitate and the support we provide is made possible by our volunteers who remain the backbone of our provision. Volunteering offers vital help to people in need and the community and the benefits can be just as important for the volunteer, who may meet new friends, connect with their community, learn new skills, and even advance their career. Giving time to others can help reduce stress and anxiety, combat depression, provide mental stimulation and a sense of purpose. 

Our volunteers support all aspects of the charity's work, from helping with meals, being someone to talk to, supporting others who need help to undertake an activity to driving our transport. They have also helped us with the Friendship Line for those who were isolated during lockdowns and with shopping, delivering prescriptions and delivering meals. Their work has been vital and is greatly valued by us all. 

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**BELL VIEW (BELFORD)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **Community Transport** 

Bell View has always been aware that there are people in our community who are unable to drive or no longer have access to a vehicle. The lack of appropriate public transport in rural areas means that many people are left with no options and become very isolated. Our community transport is about providing a flexible and accessible alternative to unmet local transport needs. Community transport has enormous social and economic benefits to communities, its role in combating loneliness and social isolation and helping people remain independent can't be overstated. Our 'Bringo' provides wheelchair accessible community transport for people who do not have access to transport or are unable to use public transport.  Membership is £12 per year and a small donation is made for any journeys undertaken.  Trips include going to doctors, opticians, hairdressers, podiatry appointments or transport to and from activities at Bell View. This service has been even more important during the pandemic as local activities have reduced and isolation increased. 

## **Day Services** 

Part of the Bell View Family is Bell View Care Limited. This is a wholly owned social enterprise providing day services. We provide a place where people can be given practical assistance and the opportunity to socialise with others, whilst receiving the care and support of professional trained staff. They are also involved with and enjoy meaningful activities that provide mental and physical stimulation. Activities such as music, singing, light exercise, games, arts and crafts and local day trips plus we offer assisted bathing facilities. The aim is to help people to maintain their independence, provide social contact whilst reducing isolation and loneliness. This also supports family carers, offering a break from the stress of caring and providing an opportunity for the carer to have their own time and space. We are also able to offer help with transport if needed to access these sessions. When able, during the pandemic we offered these activities in Berwick, Seahouses and Belford. The ability to have this service in local communities proved very popular and as restrictions are removed we are looking for ways to continue this. 

## **Help at Home** 

The final part of the Bell View family is Bell View Help at Home Ltd. This is a wholly owned social enterprise providing domiciliary care. Rated 'Good' with CQC and working across Wooler, Berwick, Seahouses, Belford and surrounding areas. Our team of dedicated and trained care professionals take pride in delivering a lifeline to our valued customers, by carrying out essential care services in their homes. We create a bespoke care package to meet the needs of each client, enabling them to live safely, to live well and to live with dignity in the comfort of their own home for as long as possible. We provide personal care and other support and can accommodate most care needs. Whilst many other areas of life have been closed or were limited during the pandemic the demand for Help at Home has increased. Our staff have continued to work tirelessly, every day, providing the support that people need. Often adapting and changing the way they work to ensure the safety of our clients, themselves, their families and the wider community. We are rightly proud of the efforts they have made and what they have achieved. 

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## **BELL VIEW (BELFORD)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **FINANCIAL REVIEW** 

The year to 31 March 2021 was impacted by the Covid pandemic and most of the charity's usual activities ceased.  Due to exceptional efforts in identifying and applying for grants (including Government grants) during the year to 31 March 2021 income levels did not suffer.  Grants were a principal source of funding being 89% of the income for the year, up from 57% in the previous year. 

The charity's usual diverse income base which includes donations and room lettings to local organisations and groups, community transport and the community café all ceased.  Community fund-raising events could not take place but we were supported with individuals undertaking sponsored activities during the pandemic. 

Staff were furloughed as necessary and the charity received payments under the Coronavirus Job Retention Scheme.  We also obtained a Government Bounce Back loan to support future recovery. 

Bell View Care Limited although unable to provide day services for a large part of the year, was supported by Northumberland County Council.  Together with another grant the company was able to generate a surplus which was not gifted to the charity as a level of reserves needs to be established to support future recovery and expansion. 

Bell View Help at Home Limited continued to provide services throughout the pandemic.  With the support of Northumberland County Council and other funders the increased costs of providing the service in a Covid secure way were addressed.  The surplus generated in the year allowed the company to gift some profits to the charity whilst also starting to build up a level of reserves consistent with the scale of activities. 

The charity is very grateful, particulary during the pandemic, to all our funders and supporters, with some being mentioned below: 

National Lottery Community Fund National Lottery Awards for All The Community Foundation Tyne & Wear and Northumberland and all the funds it manages and distributes Northumberland County Council The Ballinger Trust Sir James Knott Trust The Joicey Trust Willan Charitable Trust Hadrian Trust Finn Family Fund E C Graham Belford Charitable Settlement Capt C D Leyland Fund FB and PFB Lough Fund Northumberland Estates Community Fund Pargiter Trust Tesco Bags of Help Covid 19 Help Fund The Prince's Countryside Emergency Fund Legal & General Emergency Community Fund Police Grassrooots Small Grants Fund Covid 19 response Neighbourly Community Fund British Muslim Covid Fund CAF Coronavirus Emergency Fund BRIGHT Charity 

Belford Co-op Local Community Fund Belford Community Group Belford Medical Equipment Fund St Mary's Church, Belford Belford Parish Council Belford Memorial Hall 

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## **BELL VIEW (BELFORD)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **Investment Policy:** 

It is the Trustees' responsibility to safeguard the charity's assets and to decide how to use these assets in order to achieve the charity's aims.  In managing these assets, the Trustees are seeking to balance the obligation to safeguard the charity's resources, with a desire to maximise the return achieved, and a need to ensure that funds are available as required to pay for goods and services.   This policy sets out how the Trustees aim to achieve this, and is based on the guidance in the Charity Commission's publication CC14 - Charities and Investment Matters. 

The company has the power to invest in or upon such investments, securities or property as it may think fit. For the time being we are following a low risk investment policy of holding funds in bank savings accounts. If we move to a position where we need to consider further investment in order to maximise return, the Trustees would seek the advice of an independent Financial Advisor on any such investments. 

## **Reserves Policy:** 

The Management Committee has reviewed the charity's requirements for reserves, in particular as a result of the impact of the pandemic and future uncertainty.  It was decided that the aim would be to have sufficient unrestricted reserves to cover six months running costs for the Resource centre, including staff costs.  At 31 March 2021 these amounts were £26,550 and £69,475 respectively and are shown in designated funds. 

Other designated funds are detailed in the notes to the accounts 

. 

## **FUTURE PLANS** 

The last year has proved the importance of a local, community-based charity that responds in a flexible way to changing and emerging individual needs. This reinforces the values and beliefs of the founders of Bell View and those embraced by the current Trustees, that supporting older, vulnerable, disabled or disadvantaged people and those who care for them is fundamental to the continuing health, vitality and future of our communities. 

Learning from our recent experience the Trustees have agreed a strategy to develop the scale and scope of the charity moving forward, working with other voluntary and community-based organisations to meet the needs of our communities. We will encourage more people to use the Bell View centre as a hub in the heart of Belford whilst looking to develop more services in rural villages, local to where people live rather than requiring them to travel significant distances. 

We will continue to support people to remain in their own homes for as long as possible by providing our domiciliary care and whilst maintaining day services in Belford we will also be looking to provide it more locally to where people live. 

We will look for increased ways of tackling food waste and promoting energy efficiency whilst exploring options for tackling food and fuel poverty. 

In response to our aim to allow people to live in the home of their choice we will begin to examine the role Bell View may have in the development of accommodation within our area. 

Most importantly we will continue to listen to our community, provide opportunities for people to be a part of what we do, find solutions to the issues we face, and continue to be a valued and vital part of our community. 

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**BELL VIEW (BELFORD)** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing Document:** 

The company was incorporated on 16th June 1998. It is registered under the Companies Act 1985, Company Number: 3582229 and is a registered charity, Charity Number: 1075896.  The company is governed by its Memorandum and Articles of Association, of which a new version was adopted by Special Resolution and passed at the Annual General Meeting on 28th November 2006 with a further amendment following a Special Resolution passed on 15th December 2020. 

The day to day running of the Company is organised by the Management Committee, whose membership comprises a maximum of twelve Directors/Trustees, elected by the membership at the Annual General Meeting, together with a maximum of four co-optees. 

Co-opted Directors/Trustees serve until the next Annual General Meeting.  At each Annual General Meeting one third of the elected Directors/Trustees shall retire. Those who have been in office longest shall retire first.  All retiring Directors/Trustees shall be eligible for re-election. 

## **Risk Management:** 

The Management Committee has conducted a review of the major risks to which the charity is exposed and has established systems to mitigate the risk identified.  They have developed a strategic plan which allows for the diversification of funding and activities and reduces the reliance on grant funding in the longer term. 

## **Trustee Induction and Training:** 

The skill base and representation of the Management Committee is regularly reviewed. A Trustee Recruitment and Induction pack has been compiled and reviewed by the trustees. They include the vision and aims of Bell View, selected portions of Bell View documents, Charity commission publications and NCVO documents. Current practice is that from time to time upcoming trustee vacancies will be advertised and applications sought. Enquirers are invited to visit the charity, meet with and have informal discussions with one or two current trustees and the CEO. They may also meet with staff, managers and users of the services. An invitation will be given to attend part of at least one Trustee meeting. Following this a more formal discussion with the board of trustees may take place before applicants are invited to put themselves forward for election at the following AGM. 

The training needs of both trustees and staff are assessed on a regular basis, arrangements are made to access appropriate training as identified wherever possible and appropriate. 

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**BELL VIEW (BELFORD)** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number** 

03582229 (England and Wales) 

## **Registered Charity Number** 

1075896 

## **Registered Office** 

33 West Street Belford Northumberland NE70 7QB 

## **Management Committee (Trustees/Directors)** 

Mrs K.F. Binder    (Chair) Miss E. Duncan    (Treasurer) Mrs K.M. Williamson Dr E. Miller Mrs B. Twiname Mr J.C. Woodman Mrs M. Todd Mr G. Renner Thompson Mrs A. Johnson Mrs G.C. Leyland (appointed December 2020) The Reverend L.M. Taylor-Kenyon (appointed February 2021) 

## **Key Management Personnel** 

Chief Executive Officer: Mr B.D. Lyden Senior Management Team: Mr P. Harrison (Centre Operations Manager) Ms J. Field (Services Development Manager) Mrs P. Catling (Finance Manager) Ms V. Kelly (Bell View Care Limited) Mrs S. Mills (Bell View Help at Home Limited) 

## **Chartered Accountants and Statutory Auditors** 

Greaves Grindle Victoria House Bondgate Within Alnwick Northumberland NE66 1TA 

## **Bankers** 

Barclays Bank plc. CAF Bank Limited Northumberland Group 25 Kings Hill Avenue P.O. Box 36 West Malling Morpeth Kent Northumberland ME19 4TA Santander Virgin Money Bridal Road Jubilee House Bootle Gosforth Mersyside Newcastle upon Tyne G1R 0AA NE3 4PL 

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## **BELL VIEW (BELFORD)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees (who are also the directors of Bell View (Belford) for the purposes of company law) are responsible for preparing the Annual 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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 statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- there is no relevant audit information of which the charitable company's auditors are unaware; and 

- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## **AUDITORS** 

The auditors,  Greaves Grindle, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Approved by order of the board of trustees on 13 December 2021 and signed on its behalf by: 

Mrs K F Binder - Trustee 

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**INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF BELL VIEW (BELFORD)** 

## **Opinion** 

We have audited the financial statements of Bell View (Belford) (the ‘parent charitable company’) and its subsidiaries (the 'group') for the year ended 31 March 2021 which comprise the Consolidated Statement of Financial Activities, the Charity Statement of Financial Activities, the Consolidated Balance Sheet, Consolidated Cash Flow Statement and 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 Financial Reporting Standard 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: 

- give a true and fair view of the state of the group and charitable company's affairs as at 31 March 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011. 

## **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 group and parent charitable company 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. 

## **Other Matter – unaudited prior period financial statements** 

The corresponding figures in the prior period comparatives are unaudited. We have obtained sufficient and appropriate audit evidence that the opening balances are free of misstatements that materially affect the current period’s financial statements. 

## **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 group’s or parent charitable company’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 the audit: 

- the information given in the report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the report of the trustees has been prepared in accordance with applicable legal requirements. 

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## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF BELL VIEW (BELFORD)** 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the report of the trustees. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion: 

- adequate and sufficient accounting records have not been kept by the charitable company or returns adequate for our audit have not been received from branches not visited by us; or 

- the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption from the requirement to prepare a strategic report . 

## **Responsibilities of trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 10, the trustees (who are also the directors of the parent charitable company for the purposes 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 group’s and parent charitable company’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 group or parent 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** 

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts. 

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. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

As part of our audit procedures, we assessed the systems and internal controls of the charitable company and its subsidiaries to help us understand the subsceptibility of the financial statements of the group to material misstatement, including those misstatements arising from non-compliance with laws and regulations, including fraud. 

Laws and regulations that are of direct significance to the group financial statements include Companies Act 2006, Charities Act 2011, Income Tax Act 2007, Corporation Tax Act 2010 and other laws and regulations that concern Companies House, the Charity Commission and HM Revenue and Customs. Those laws and regulations of significance to the entity but of indirect significance to the financial statements include the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 and Care Quality Commission (Registration) Regulations 2009. 

In particular, we assessed the susceptibility of the group to fraud, by considering the internal controls applying to significant parts of its operations, including but not limited to income recognition, payments to staff and suppliers, and the security of cash and other assets. We also addressed the risk of management override of controls by investigating any entries and transactions that were unusual or outside the normal course of business. The engagement partner reviewed all work done to ensure this was adequate and carried out with due professional scepticism. 

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## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF BELL VIEW (BELFORD)** 

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 is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report. 

## **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 and to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s 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 and trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Jane Harvey (Senior Statutory Auditor) for and on behalf of Greaves Grindle Chartered Accountants and Statutory Auditors Victoria House Bondgate Within Alnwick Northumberland NE66 1TA 

Date: 16 December 2021 

The notes form part of these financial statements 

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## **BELL VIEW (BELFORD)** 

## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>5<br>Resource centre operations<br>Bell View Care Limited operations<br>Bell View Help at Home Limited operations<br>Other trading activities<br>3<br>Investment income<br>4<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>6<br>**Charitable activities**<br>7<br>Resource centre operations<br>Bell View Care Limited operations<br>Bell View Help at Home Limited operations<br>**Total**<br>**NET INCOME**<br>**Tax on activities**<br>**Net movement in funds**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>**56,051**<br>**46,504**<br>**142,475**<br>**766,584**<br>**7,428**<br>**512**<br>**1,019,554**<br>**-**<br>**68,534**<br>**91,242**<br>**659,127**<br>**818,903**<br>**200,651**<br>**(19,403)**<br>**181,248**<br>**178,321**<br>**359,569**|Restricted<br>funds<br>£<br>**170,860**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**170,860**<br>**-**<br>**160,666**<br>**-**<br>**-**<br>**160,666**<br>**10,194**<br>**-**<br>**10,194**<br>**914,630**<br>**924,824**|**2021**<br>**Total**<br>**funds**<br>**£**<br>**226,911**<br>**46,504**<br>**142,475**<br>**766,584**<br>**7,428**<br>**512**<br>**1,190,414**<br>**-**<br>**229,200**<br>**91,242**<br>**659,127**<br>**979,569**<br>**210,845**<br>**(19,403)**<br>**191,442**<br>**1,092,951**<br>**1,284,393**|2020<br>Total<br>funds<br>£<br>130,219<br>36,659<br>156,661<br>573,936<br>13,370<br>511<br>911,356<br>704<br>247,562<br>124,411<br>511,351<br>880,028<br>31,328<br>(1,766)<br>29,562<br>1,063,389<br>1,092,951|
|---|---|---|---|---|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure has arisen from continuing activities. 

The notes form part of these financial statements 

Page 14 



## **BELL VIEW (BELFORD)** 

## **THE CHARITY STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE CHARITY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>5<br>Resource centre operations<br>Other trading activities<br>3<br>Investment income<br>4<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>6<br>**Charitable activities**<br>7<br>Resource centre operations<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>**72,601**<br>**79,870**<br>**7,428**<br>**699**<br>**160,598**<br>**-**<br>**68,096**<br>**68,096**<br>**92,502**<br>**144,260**<br>**236,762**|Restricted<br>funds<br>£<br>**170,860**<br>**-**<br>**-**<br>**-**<br>**170,860**<br>**-**<br>**160,666**<br>**160,666**<br>**10,194**<br>**914,630**<br>**924,824**|**2021**<br>**Total**<br>**funds**<br>**£**<br>**243,461**<br>**79,870**<br>**7,428**<br>**699**<br>**331,458**<br>**-**<br>**228,762**<br>**228,762**<br>**102,696**<br>**1,058,890**<br>**1,161,586**|2020<br>Total<br>funds<br>£<br>137,746<br>74,874<br>13,370<br>702<br>226,692<br>704<br>247,351<br>248,055<br>(21,363)<br>1,080,253<br>1,058,890|
|---|---|---|---|---|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure has arisen from continuing activities. 

The notes form part of these financial statements 

Page 15 



## **BELL VIEW (BELFORD)** 

## **CONSOLIDATED BALANCE SHEET** 

## **31 MARCH 2021** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>15<br>**CURRENT ASSETS**<br>Debtors<br>16<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>17<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**CREDITORS**<br>Amounts falling due after more than one year<br>18<br>**PROVISIONS FOR LIABILITIES**<br>20<br>**NET ASSETS**<br>**FUNDS**<br>21<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|**Group**<br>**2021**<br>£<br>**867,572**<br>**92,831**<br>**621,562 **<br>**714,393**<br>**(206,950)**<br>**507,443**<br>**1,375,015**<br>**(88,473)**<br>**(2,149)**<br>**1,284,393**<br>**359,569**<br>**924,824**<br>**1,284,393**|Group<br>2020<br>£<br>898,248<br>77,437<br>256,580<br>334,017<br>(124,568)<br>209,449<br>1,107,697<br>(14,679)<br>(67)<br>1,092,951<br>178,321<br>914,630<br>1,092,951|**Charity**<br>**2021**<br>**£**<br>**822,207**<br>**31,579**<br>**403,198**<br>**434,777**<br>**(49,564)**<br>**385,213**<br>**1,207,420**<br>**(45,834)**<br>**-**<br>**1,161,586**<br>**236,762**<br>**924,824**<br>**1,161,586**|Charity<br>2020<br>£<br>866,584<br>49,344<br>177,016<br>226,360<br>(34,054)<br>192,306<br>1,058,890<br>-<br>-<br>1,058,890<br>144,260<br>914,630<br>1,058,890|
|---|---|---|---|---|



The directors (trustees) have prepared group accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and those prepared for circulation to the members of the company. 

The financial statements were approved by the Board of Trustees and authorised for issue on 13 December 2021 and were signed on its behalf by: 

Mrs K F Binder - Trustee 

Miss E Duncan - Trustee 

The notes form part of these financial statements 

Page 16 



## **BELL VIEW (BELFORD)** 

## **CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Interest paid<br>Tax paid<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Sale of tangible fixed assets<br>Interest received<br>Net cash used in investing activities<br>**Cash flows from financing activities**<br>New loans in year<br>Loan repayments in year<br>Net cash provided by financing activities<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning of**<br>**the reporting period**<br>**Cash and cash equivalents at the end of the**<br>**reporting period**|**2021**<br>**£**<br>**308,656**<br>**(1,127)**<br>**(1,770)**<br>**305,759**<br>**(25,675)**<br>**-**<br>**512**<br>**(25,163)**<br>**89,000**<br>**(4,614)**<br>**84,386**<br>**364,982**<br>**256,580**<br>**621,562**|2020<br>£<br>141,799<br>(1,054)<br>-<br>140,745<br>(94,123)<br>15,150<br>511<br>(78,462)<br>20,000<br>(16,020)<br>3,980<br>66,263<br>190,317<br>256,580|
|---|---|---|



Bell View (Belford) uses the exemption conferred by section 1.12 of FRS 102 in not preparing a separate cash flow statement for Bell View (Belford) as a separate entity. 

The notes form part of these financial statements 

Page 17 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021** 

|**1.**<br>**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING**<br>**Net income for the reporting period (as per the Statement of Financial**<br>**Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Profit on disposal of fixed assets<br>Interest received<br>Interest paid<br>(Increase)/decrease in debtors<br>Increase in creditors<br>**Net cash provided by operations**<br>2.<br>**ANALYSIS OF CHANGES IN NET FUNDS**|**ACTIVITIES**<br>**2021**<br>**£**<br>**210,845**<br>**56,352**<br>**-**<br>**(512)**<br>**1,127**<br>**(15,394)**<br>**56,238**<br>**308,656**|2020<br>£<br>31,328<br>58,868<br>(7,155)<br>(511)<br>1,054<br>42,960<br>15,255<br>141,799|
|---|---|---|



||At 1.4.20|Cash flow|**At 31.3.21**|
|---|---|---|---|
||£|£|**£**|
|**Net cash**||||
|Cash at bank and in hand|**256,580**|**364,982**|**621,562**|
||**256,580**|**364,982**|**621,562**|
|**Debt**||||
|Debts falling due within 1 year|**(4,380)**|**(10,593)**|**(14,973)**|
|Debts falling due after 1 year|**(14,679)**|**(73,794)**|**(88,473)**|
||**(19,059)**|**(84,387)**|**(103,446)**|
|**Total**|**237,521**|**280,595**|**518,116**|



The notes form part of these financial statements 

Page 18 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Group financial statements** 

The financial statements consolidate the results of the charity and its subsidiaries Bell View Care Limited and Bell View Help at Home Limited on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charity alone has also been presented. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. In respect of the furlough grant; all conditions, with respect to the eligible costs being claimed, need to be met. 

## **Expenditure** 

Liabilities are recognised as expenditure 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. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Charitable activities** 

The group's charitable activities comprise the operation of the charity's resource centre and the operations of the subsidiaries Bell View Care Limited and Bell View Help at Home Limited. 

## **Goodwill** 

Goodwill, being the amount paid by Bell View Care Limited in connection with the acquisition of a business in 2008, was amortised evenly over its estimated useful life of ten years. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

|Long leasehold property|-  2% on cost|
|---|---|
|Plant and machinery|-    25% on cost and 20% on cost|
|Office equipment|-    25% on cost and 25% on reducing balance|
|Fixtures and fittings|-    25% on cost and 15% on reducing balance|
|Motor vehicles|-  25% on cost|
|Computer equipment|-  25% on cost|



Tangible fixed assets costing more than £500 are capitalised and included at cost together with any incidental costs of aquisition. 

## **Taxation** 

The parent charity is exempt from tax, but the subsidiaries are subject to corporation tax on their profits. 

continued... 

Page 19 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity.  Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

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

## **Pension costs and other post-retirement benefits** 

The charitable company pays defined contributions to a pension scheme in accordance with its automatic enrolment obligations. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **Basic financial instruments** 

The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 Charities SORP (FRS 102). Subsequent measurement is as per paragraphs 11.17 to 11.19, Charities SORP (FRS 102). 

## **Debtors** 

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity.  Subsequently, they are measured at the cash or other consideration expected to be received. 

## **Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Creditors** 

The charity has creditors which are measured at settlement amounts less any trade discount. 

## **2. DONATIONS AND LEGACIES** 

|Grants and donations<br>Gift aid<br>Covid grants (non-governmental)<br>**DONATIONS AND LEGACIES - THE CHARITY**<br>Grants and donations<br> <br>Gift aid<br>Gift aid donations from Bell View Care Limited<br>Gift aid donations from Bell View Help at Home Limited<br>Covid grants (non-governmental)|**2021**<br>**£**<br>**202,486**<br>**525**<br>**23,900**<br>**226,911**<br>**2021**<br>**£**<br>**202,485**<br>**525**<br>**-**<br>**16,551**<br>**23,900**<br>**243,461**|2020<br>£<br>126,900<br>3,319<br>-<br>130,219<br>2020<br>£<br>126,899<br>3,319<br>7,528<br>-<br>-<br>137,746|
|---|---|---|



continued... 

Page 20 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **3. OTHER TRADING ACTIVITIES** 

## **4.** 

|Fundraising<br>The above fundraising amounts are for both the group and the charity.<br>**INVESTMENT INCOME**<br>Interest receivable|**2021**<br>**£**<br>**7,428**<br>**2021**<br>**£**<br>**512**|2020<br>£<br>13,370|
|---|---|---|
|||2020<br>£<br>511|



The above interest receivable amounts are for the group. 

In the year ended 31 March 2021, interest receivable for the charity alone was £699 (2020: £702) 

## **5. INCOME FROM CHARITABLE ACTIVITIES - GROUP** 

|Activity<br>Covid grants (governmental)<br>Resource centre operations<br>Job Retention Scheme payments  Resource centre operations<br>Transport income<br>Resource centre operations<br>Miscellaneous<br>Resource centre operations<br>Photocopy income<br>Resource centre operations<br>Rent income<br>Resource centre operations<br>Lettings income<br>Resource centre operations<br>Food and drink recovered<br>Resource centre operations<br>Membership income<br>Resource centre operations<br>Profit on disposal of motor<br>vehicle<br>Resource centre operations<br>Bell View Care Limited<br>operations<br>Bell View Care Limited operations<br>Job Retention Scheme payments  Bell View Care Limited operations<br>Bell View Help at Home<br>Limited operations<br>Bell View Help at Home Limited operations<br>Covid grants (non-governmental) Bell View Help at Home Limited operations<br>Covid grants (governmental)<br>Bell View Help at Home Limited operations<br>Job Retention Scheme payments  Bell View Help at Home Limited operations|**2021**<br>**£**<br>**22,738**<br>**18,783**<br>**1,183**<br>**1**<br>**683**<br>**-**<br>**2,726**<br>**-**<br>**390**<br>**-**<br>**113,338**<br>**29,137**<br>**709,870**<br>**17,000**<br>**30,539**<br>**9,175**<br>**955,563**|2020<br>£<br>-<br>-<br>5,562<br>1<br>935<br>3,437<br>14,150<br>4,104<br>320<br>8,150<br>156,661<br>-<br>573,936<br>-<br>-<br>-|
|---|---|---|
|||767,256|



continued... 

Page 21 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **5. INCOME FROM CHARITABLE ACTIVITIES - continued** 

## **INCOME FROM CHARITABLE ACTIVITIES - THE CHARITY** 

## **6.** 

|||**2021**|2020|
|---|---|---|---|
||Activity|**£**|£|
|Covid grants (governmental)|Resource centre operations|**22,738**|-|
|Job Retention Scheme payments|Resource centre operations|**18,783**|-|
|Transport income|Resource centre operations|**8,501**|18,874|
|Miscellaneous|Resource centre operations|**1**|1|
|Photocopy income|Resource centre operations|**683**|935|
|Rent income|Resource centre operations|**-**|3,437|
|Lettings income|Resource centre operations|**2,726**|15,012|
|Food and drink recovered|Resource centre operations|**-**|4,221|
|Day care recharge|Resource centre operations|**7,903**|11,786|
|Finance and administration||||
|services|Resource centre operations|**11,846**|6,440|
|Membership income|Resource centre operations|**390**|320|
|Help at Home recharge|Resource centre operations|**6,059**|5,458|
|Broadband income|Resource centre operations|**240**|240|
|Profit on disposal of motor||||
|vehicle|Resource centre operations|**-**|8,150|
|||**79,870**|74,874|
|**RAISING FUNDS**||||
|**Raising donations and legacies**||||
|||**2021**|2020|
|||**£**|£|
|Fundraising costs||**-**|704|



The above fundraising costs amounts are for both the group and the charity. 

## **7.** 

## **CHARITABLE ACTIVITIES COSTS - GROUP** 

|Resource centre operations<br>Bell View Care Limited operations<br>Bell View Help at Home Limited operations<br>**CHARITABLE ACTIVITIES COSTS - THE CHARITY**<br>Resource centre operations|Direct<br>Costs<br>£<br>**217,607**<br>**91,242**<br>**659,127**<br>**967,976**<br>Direct<br>Costs<br>£<br>**217,169**|Support<br>costs (see<br>note 8)<br>£<br>**11,593**<br>**-**<br>**-**<br>**11,593**<br>Support<br>costs (see<br>note 8)<br>£<br>**11,593**|Totals<br>£<br>**229,200**<br>**91,242**<br>**659,127**<br>**979,569**<br>Totals<br>£<br>**228,762**|
|---|---|---|---|



continued... 

Page 22 



**BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **8. SUPPORT COSTS** 

Resource centre operations 

Governance costs £ **11,593** 

## **9. NET INCOME/(EXPENDITURE)** 

Net income/(expenditure) is stated after charging/(crediting): 

|Independent examiner's fees<br>Auditors' remuneration for auditing accounts<br>Auditors' remuneration for accountancy services<br>Depreciation - owned assets<br>Auditors'/ Examiner's remuneration for accountancy services to the subsidiaries|**2021**<br>**£**<br>**-**<br>**2,400**<br>**3,180**<br>**56,351**<br>**2,771**|2020<br>£<br>3,594<br>-<br>-<br>58,868<br>2,787|
|---|---|---|



## **10. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2021. 

## **Trustees' expenses** 

1 trustee had computer expenses of £144 reimbursed during the year. No other trustees received more than £100 expenses reimbursement in this financial year. 

## **11. ANALYSIS OF STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL** 

|**GROUP**<br>Salaries and wages<br> <br>Social security costs<br>Pension costs<br>**THE CHARITY**<br>Salaries and wages<br> <br>Social security costs<br>Pension costs|**2021**<br>**£**<br>**679,456**<br>**39,960**<br>**10,573**<br>**729,989**<br>**2021**<br>**£**<br>**113,387**<br>**7,746**<br>**3,411**<br>**124,544**|2020<br>£<br>581,002<br>30,900<br>8,662|
|---|---|---|
|||620,564|
|||2020<br>£<br>101,531<br>6,096<br>2,885|
|||110,512|



The aggregate remuneration of the group's key management personnel in the year amounted to £148,479. The aggregate remuneration of the charity's key management personnel in the year amounted to £87,830. 

The average number of employees for the charity alone during the year was 8 (2020: 9). The average number of employees for Bell View Care Limited during the year was 5 (2020: 7) and the average number of employees for Bell View Help at Home Limited during the year was 32 (2020: 27). 

No employees received emoluments in excess of £60,000. 

continued... 

Page 23 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

|**12.**<br>**COMPARATIVES FOR THE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>38,031<br>92,188<br>**Charitable activities**<br>Resource centre operations<br>36,659<br>-<br>Bell View Care Limited operations<br>156,661<br>-<br>Bell View Help at Home Limited operations<br>573,936<br>-<br>Other trading activities<br>13,370<br>-<br>Investment income<br>511<br>-<br>**Total**<br>819,168<br>92,188<br>**EXPENDITURE ON**<br>Raising funds<br>704<br>-<br>**Charitable activities**<br>Resource centre operations<br>123,491<br>124,071<br>Bell View Care Limited operations<br>120,411<br>-<br>Bell View Help at Home Limited operations<br>511,351<br>-<br>**Total**<br>755,957<br>124,071<br>**NET INCOME/(EXPENDITURE)**<br>63,211<br>(31,883)<br>**Transfers between funds**<br>(1,000)<br>1,000<br>**Tax on activities**<br>(1,766)<br>-<br>**Net movement in funds**<br>60,445<br>(30,883)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>117,875<br>945,514<br>**TOTAL FUNDS CARRIED FORWARD**<br>178,320<br>914,631|Total<br>funds<br>£<br>130,219<br>36,659<br>156,661<br>573,936<br>13,370<br>511<br>911,356<br>704<br>247,562<br>120,411<br>511,351<br>880,028<br>31,328<br>-<br>(1,766)<br>29,562<br>1,063,389<br>1,092,951|
|---|---|



All income and expenditure arose from continuing activities. 

continued... 

Page 24 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - THE CHARITY** 

|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>**Charitable activities**<br>Resource centre operations<br>Other trading activities<br>Investment income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Resource centre operations<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**<br>**14.**<br>**INTANGIBLE FIXED ASSETS**<br>**COST**<br>At 1 April 2020 and 31 March 2021<br>**AMORTISATION**<br>At 1 April 2020 and 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Unrestricted<br>funds<br>£<br>44,558<br>74,874<br>13,370<br>702<br>133,504<br>704<br>123,280<br>123,984<br>9,520<br>134,739<br>144,259|Restricted<br>funds<br>£<br>93,188<br>-<br>-<br>-<br>93,188<br>-<br>124,071<br>124,071<br>(30,883)<br>945,514<br>914,631|Total funds<br>£<br>137,746<br>74,874<br>13,370<br>702<br>226,692<br>704<br>247,351<br>248,055<br> <br>(21,363)<br>1,080,253<br>1,058,890<br>Goodwill<br>£<br>**30,000**<br>**30,000**<br>**-**<br>-|
|---|---|---|---|



Goodwill represents the amount paid by Bell View Care Limited in connection with the acquisition of a business in 2008. Bell View Care Limited amortised goodwill evenly over its estimated useful life of ten years. 

Page 25 

continued... 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **15. TANGIBLE FIXED ASSETS - GROUP** 

|**COST**<br>At 1 April 2020<br>Additions<br>Disposals<br>At 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>Eliminated on disposal<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020<br>**COST**<br>At 1 April 2020<br>Additions<br>Disposals<br>At 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>Eliminated on disposal<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Fixtures<br>and<br>fittings<br>£<br>**68,067**<br>**-**<br>**-**<br>**68,067 **<br>**61,253**<br>**1,023**<br>**-**<br>**62,276**<br>**5,791 **<br>6,814|Long<br>leasehold<br>property<br>£<br>**1,182,576**<br>**-**<br>**-**<br>**1,182,576**<br>**378,421**<br>**23,652**<br>**-**<br>**402,073**<br>**780,503**<br>804,155<br>Motor<br>vehicles<br>£<br>**191,257**<br>**7,500**<br>**-**<br>**198,757 **<br>**106,957**<br>**29,012**<br>**-**<br>**135,969**<br>**62,788**<br>84,300|Plant and<br>machinery<br>£<br>**7,073**<br>**5,700**<br>**-**<br>**12,773**<br>**6,274**<br>**381**<br>**-**<br>**6,655**<br>**6,118**<br>799<br>Computer<br>equipment<br>£<br>**2,325**<br>**-**<br>**-**<br>**2,325**<br>**2,024**<br>**150**<br>**-**<br>**2,174**<br>**151 **<br>301|Office<br>equipment<br>£<br>**11,027**<br>**12,475**<br>**(1,775)**<br>**21,727**<br>**9,148**<br>**2,133**<br>**(1,775)**<br>**9,506**<br>**12,221**<br>1,879<br>Totals<br>£<br>**1,462,325**<br>**25,675**<br>**(1,775)**<br>**1,486,225**<br>**564,077**<br>**56,351**<br>**(1,775)**<br>**618,653**<br>**867,572**<br>898,248|
|---|---|---|---|---|



A lease was granted by Northumberland County Council to the charitable company for a period of 999 years commencing 6th October 2003. 

Page 26 

continued... 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **15. TANGIBLE FIXED ASSETS - THE CHARITY** 

|**COST**<br>At 1 April 2020 and 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020<br>**COST**<br>At 1 April 2020 and 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Long<br>leasehold<br>property<br>£<br>**1,182,576**<br>**378,421**<br>**23,652**<br>**402,073**<br>**780,503**<br>804,155<br>Motor<br>vehicles<br>£<br>**158,808**<br>**103,603**<br>**19,523**<br>**123,126**<br>**35,682**<br>55,205|Office<br>equipment<br>£<br>**4,558**<br>**4,449**<br>**29**<br>**4,478**<br>**80**<br>109<br>Computer<br>equipment<br>£<br>**2,325**<br>**2,024**<br>**150**<br>**2,174**<br>**151**<br>301|Fixtures<br>and<br>fittings<br>£<br>**67,130**<br>**60,316**<br>**1,023**<br>**61,339**<br>**5,791**<br>6,814<br> <br>Totals<br>£<br>**1,415,397 **<br>**548,813**<br>**44,377**<br>**593,190**<br>**822,207**<br>866,584|
|---|---|---|---|



continued... 

Page 27 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - GROUP** 

|Trade debtors<br>Other debtors<br>Prepayments<br>Accrued income<br>**DEBTORS - THE CHARITY**<br>Amounts falling due within one year:<br>Other debtors<br>Loan to subsidiary<br>Prepayments<br>Amounts falling due after more than one year:<br>Loan to subsidiary<br>Aggregate amounts<br>**17.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - GROUP**<br>Bank loans and overdrafts (see note 19)<br>Other loans (see note 19)<br>Trade creditors<br>Tax<br>Social security and other taxes<br>VAT<br>Other creditors<br>Funds held on behalf of Belford Art Group<br>Accruals and deferred income|**2021**<br>**£**<br>**58,046**<br>**22,053**<br>**9,829**<br>**2,903**<br>**92,831**<br>**2021**<br>**£**<br>**5,094**<br>**5,384**<br>**2,271**<br>**12,749**<br>**18,830 **<br>**31,579**<br>**2021**<br>**£**<br>**10,017**<br>**4,956**<br>**14,121**<br>**17,322**<br>**14,342**<br>**9,148**<br>**9,584**<br>**31**<br>**127,429**<br>**206,950**|2020<br>£<br>54,403<br>11,893<br>10,244<br>897<br>77,437<br>2020<br>£<br>11,793<br>6,272<br>3,544<br>21,609<br>27,735<br>49,344<br>2020<br>£<br>-<br>4,380<br>4,886<br>1,771<br>7,636<br>5,350<br>6,728<br>31<br>93,786<br>124,568|
|---|---|---|



continued... 

Page 28 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - THE CHARITY** 

|**2021**<br>**£**<br>Bank loans and overdrafts<br>**4,167**<br>Other creditors<br>**7,296**<br>Funds held on behalf of Belford Art Group<br>**31**<br>Accruals and deferred income<br>**38,070**<br>**49,564**<br>**18.**<br>**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - GROUP**<br>**2021**<br>**£**<br>Bank loans (see note 19)<br>**78,984**<br>Other loans (see note 19)<br>**9,489**<br>**88,473**<br>**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - THE CHARITY**<br>**2021**<br>**£**<br>Bank loans and overdrafts<br>**45,834 **<br>**19.**<br>**LOANS - GROUP**<br>An analysis of the maturity of loans is given below:<br>**2021**<br>**£**<br>Amounts falling due within one year on demand:<br>Bounce back loans<br>**10,017**<br>Big Issue Invest loans<br>**4,956**<br>**14,973**<br>Amounts falling between one and two years:<br>Bounce back loans<br>**17,800**<br>Big Issue Invest loans<br>**9,489**<br>**27,289**<br>Amounts falling due between two and five years:<br>Bounce back loans<br>**53,400**<br>Amounts falling due in more than five years:<br>Repayable by instalments:<br>Bounce back loans<br>**7,784**|2020<br>£<br>-<br>5,781<br>31<br>28,242<br>34,054<br>2020<br>£<br>-<br>14,679<br>14,679<br>2020<br>£<br>-<br>2020<br>£<br>-<br>4,380<br>4,380<br>-<br>14,679<br>14,679<br>-<br>-|
|---|---|



continued... 

Page 29 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **19. LOANS - THE CHARITY** 

|An analysis of the maturity of loans is given below:<br>**2021**<br>**£**<br>Amounts falling due within one year on demand:<br>Bounce back loan<br>**4,167**<br>Amounts falling between one and two years:<br>Bounce back loan<br>**10,000**<br>Amounts falling due between two and five years:<br>Bounce back loan<br>**30,000**<br>Amounts falling due in more than five years:<br>Repayable by installments:<br>Bounce back loan<br>**5,834**<br>Since the year end, the repayment terms on the bounce back loans have been extended from 6 years to 10 years.<br>**PROVISIONS FOR LIABILITIES - GROUP**<br>**2021**<br>**£**<br>Deferred tax<br>**2,149**<br>**2021**<br>**£**<br>**PROVISIONS FOR LIABILITIES - THE CHARITY**<br>**-**||2020<br>£<br>-<br>-<br>-<br>-<br>2020<br>£<br>67<br>2020<br>£<br>-|
|---|---|---|
||||
||||
||||
||||



## **20. PROVISIONS FOR LIABILITIES - GROUP** 

continued... 

Page 30 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **21. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>Designated future staffing fund<br>Designated transport fund<br>Designated running costs fund<br>Designated building refurbishment and<br>replacement fund<br>Designated new project fund<br>Designated redundancy and sickness cover fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted potting shed fund<br>Restricted gym project fund<br>Restricted cultural events fund<br>Restricted digital inclusion project fund<br>Restricted arts engagement project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted arts, crafts and therapy project fund<br>Restricted tea dances fund<br>Restricted men's cooking sessions fund<br>Restricted asset based community development<br>fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted walking for health fund<br>Restricted Cornhill Easter/Christmas project<br>fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>Restricted National Lottery Community Fund<br>Restricted food project fund<br>Restricted fogging machine fund<br>Restricted IT project fund<br>**TOTAL FUNDS**|At 1.4.20<br>£<br>**42,602**<br>**18,592**<br>**40,000**<br>**20,898**<br>**25,000**<br>**1,000**<br>**30,229**<br>**178,321**<br>**1,276**<br>**816,872**<br>**5,976**<br>**7,391**<br>**20,245**<br>**30,706**<br>**9**<br>**1,857**<br>**305**<br>**1,429**<br>**214**<br>**(126)**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**2,345**<br>**267**<br>**223**<br>**1,976**<br>**2,942**<br>**2,533**<br>**1,000**<br>**11,500**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**914,630**<br>**1,092,951**|Net<br>movement<br>in funds<br>£<br>**181,248**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**181,248**<br>**11**<br>**(23,652)**<br>**(904)**<br>**(324)**<br>**(4,728)**<br>**(10,236)**<br>**-**<br>**1**<br>**-**<br>**-**<br>**-**<br>**3,070**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**(2,196)**<br>**-**<br>**-**<br>**-**<br>**(390)**<br>**(1,288)**<br>**-**<br>**3,500**<br>**7,800**<br>**681**<br>**33,752**<br>**5,052**<br>**(28)**<br>**73**<br>**10,194**<br>**191,442**|Transfers<br>between<br>funds<br>£<br>**(94,964)**<br>**50,883**<br>**10,000**<br>**5,652**<br>**15,000**<br>**9,000**<br>**4,429**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**(500)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**500**<br>**-**<br>**-**<br>**-**<br>**-**|At<br>31.3.21<br>£<br>**128,886**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br>**359,569**<br>**1,287**<br>**793,220**<br>**5,072**<br>**7,067**<br>**15,517**<br>**20,470**<br>**9**<br>**1,858**<br>**305**<br>**1,429**<br>**214**<br>**2,444**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**149**<br>**267**<br>**223**<br>**1,976**<br>**2,552**<br>**1,245**<br>**1,000**<br>**15,000**<br>**7,800**<br>**681**<br>**33,752**<br>**5,552**<br>**(28)**<br>**73**<br>**924,824**<br>**1,284,393**|
|---|---|---|---|---|



continued... 

Page 31 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **21. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted gym project fund<br>Restricted wheelchair replacement fund<br>Restricted replacement chairs fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted men's project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>Restricted National Lottery Community Fund<br>Restricted National Lottery COVID 19 response<br>Restricted National Lottery Awards for All<br>Restricted food project fund<br>Restricted fogging machine fund<br>Restricted IT project fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>**1,019,554**<br>**11**<br>**-**<br>**-**<br>**-**<br>**2,000**<br>**-**<br>**300**<br>**3,296**<br>**-**<br>**-**<br>**-**<br>**3,500**<br>**7,800**<br>**3,682**<br>**97,310**<br>**33,100**<br>**9,900**<br>**6,600**<br>**500**<br>**2,861 **<br>**170,860**<br>**1,190,414**|Resources<br>expended<br>£<br>**(838,306)**<br>**-**<br>**(23,652)**<br>**(904)**<br>**(324)**<br>**(6,728)**<br>**(10,236)**<br>**(299)**<br>**(226)**<br>**(2,196)**<br>**(390)**<br>**(1,288)**<br>**-**<br>**-**<br>**(3,001)**<br>**(63,558)**<br>**(33,100)**<br>**(9,900)**<br>**(1,548)**<br>**(528)**<br>**(2,788) **<br>**(160,666)**<br>**(998,972)**|Movement<br>in funds<br>£<br>**181,248**<br>**11**<br>**(23,652)**<br>**(904)**<br>**(324)**<br>**(4,728)**<br>**(10,236)**<br>**1**<br>**3,070**<br>**(2,196)**<br>**(390)**<br>**(1,288)**<br>**3,500**<br>**7,800**<br>**681**<br>**33,752**<br>**-**<br>**-**<br>**5,052**<br>**(28)**<br>**73**<br>**10,194 **<br>**191,442**|
|---|---|---|---|



continued... 

Page 32 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **21. MOVEMENT IN FUNDS - continued Comparatives for movement in funds** 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>Designated future staffing fund<br>Designated transport fund<br>Designated running costs fund<br>Designated building refurbishment and<br>replacement fund<br>Designated new project fund<br>Designated redundancy and sickness cover fund<br>Designated loss of grant income fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted staff fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted shopping project fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted potting shed fund<br>Restricted gym project fund<br>Restricted cultural events fund<br>Restricted digital inclusion project fund<br>Restricted arts engagement project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted Ford and Etal transport project fund<br>Restricted arts, crafts and therapy project fund<br>Restricted tea dances fund<br>Restricted men's cooking sessions fund<br>Restricted asset based community development<br>fund<br>Restricted NCC computer grant fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted walking for health fund<br>Restricted Cornhill Easter/Christmas project<br>fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>**TOTAL FUNDS**|At 1.4.19<br>£<br>13,025<br>20,693<br>-<br>20,295<br>25,000<br>1,000<br>27,862<br>10,000<br>117,875<br>5,424<br>7,108<br>840,524<br>7,040<br>15,166<br>728<br>26,973<br>9,057<br>9<br>1,706<br>305<br>1,613<br>214<br>-<br>1,076<br>540<br>235<br>305<br>1,500<br>2,967<br>430<br>658<br>2,000<br>267<br>300<br>2,698<br>1,342<br>13,329<br>2,000<br>-<br>945,514<br>1,063,389|Net<br>movement<br>in funds<br>£<br>61,446<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>61,446<br>(4,148)<br>(7,108)<br>(23,652)<br>(1,064)<br>(7,412)<br>(2,631)<br>(6,728)<br>21,649<br>-<br>151<br>-<br>(184)<br>-<br>(126)<br>(55)<br>-<br>-<br>-<br>-<br>(1,896)<br>(430)<br>900<br>345<br>-<br>(77)<br>(722)<br>1,600<br>(10,796)<br>(1,000)<br>11,500<br>(31,884)<br>29,562|Transfers<br>between<br>funds<br>£<br>(31,869)<br>(2,101)<br>40,000<br>603<br>-<br>-<br>2,367<br>(10,000)<br>(1,000)<br>-<br>-<br>-<br>-<br>(363)<br>1,903<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(540)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,000<br>-|At<br>31.3.20<br>£<br>42,602<br>18,592<br>40,000<br>20,898<br>25,000<br>1,000<br>30,229<br>-<br>178,321<br>1,276<br>-<br>816,872<br>5,976<br>7,391<br>-<br>20,245<br>30,706<br>9<br>1,857<br>305<br>1,429<br>214<br>(126)<br>1,021<br>-<br>235<br>305<br>1,500<br>1,071<br>-<br>1,558<br>2,345<br>267<br>223<br>1,976<br>2,942<br>2,533<br>1,000<br>11,500<br>914,630<br>1,092,951|
|---|---|---|---|---|



continued... 

Page 33 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **21. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted staff fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted shopping project fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted gym project fund<br>Restricted digital inclusion project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted asset based community development<br>fund<br>Restricted NCC computer grant fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted Cornhill Easter/Christmas project<br>fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>Restricted kitchen equipment fund<br>Restricted housing project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>819,168<br>370<br>-<br>-<br>-<br>17,112<br>465<br>-<br>40,944<br>3,572<br>3,572<br>-<br>-<br>-<br>-<br>1,500<br>2,000<br>353<br>-<br>3,000<br>-<br>-<br>11,500<br>700<br>4,600<br>100<br>2,400<br>92,188<br>911,356|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(757,722)<br>61,446<br>(4,518)<br>(4,148)<br>(7,108)<br>(7,108)<br>(23,652)<br>(23,652)<br>(1,064)<br>(1,064)<br>(24,524)<br>(7,412)<br>(3,096)<br>(2,631)<br>(6,728)<br>(6,728)<br>(19,295)<br>21,649<br>(3,421)<br>151<br>(3,756)<br>(184)<br>(126)<br>(126)<br>(55)<br>(55)<br>(1,896)<br>(1,896)<br>(430)<br>(430)<br>(600)<br>900<br>(1,655)<br>345<br>(430)<br>(77)<br>(722)<br>(722)<br>(1,400)<br>1,600<br>(10,796)<br>(10,796)<br>(1,000)<br>(1,000)<br>-<br>11,500<br>(700)<br>-<br>(4,600)<br>-<br>(100)<br>-<br>(2,400)<br>-<br>(124,072)<br>(31,884)<br>(881,794)<br>29,562|
|---|---|---|



continued... 

Page 34 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **21. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>Designated future staffing fund<br>Designated transport fund<br>Designated running costs fund<br>Designated building refurbishment and<br>replacement fund<br>Designated new project fund<br>Designated redundancy and sickness cover fund<br>Designated loss of grant income fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted staff fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted shopping project fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted potting shed fund<br>Restricted gym project fund<br>Restricted cultural events fund<br>Restricted digital inclusion project fund<br>Restricted arts engagement project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted Ford and Etal transport project fund<br>Restricted arts, crafts and therapy project fund<br>Restricted tea dances fund<br>Restricted men's cooking sessions fund<br>Restricted asset based community development<br>fund<br>Restricted NCC computer grant fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted walking for health fund<br>Restricted Cornhill Easter/Christmas project<br>fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>Restricted National Lottery Community Fund<br>Restricted food project fund|At 1.4.19<br>£<br>13,025<br>20,693<br>-<br>20,295<br>25,000<br>1,000<br>27,862<br>10,000<br>117,875<br>5,424<br>7,108<br>840,524<br>7,040<br>15,166<br>728<br>26,973<br>9,057<br>9<br>1,706<br>305<br>1,613<br>214<br>-<br>1,076<br>540<br>235<br>305<br>1,500<br>2,967<br>430<br>658<br>2,000<br>267<br>300<br>2,698<br>1,342<br>13,329<br>2,000<br>-<br>-<br>-<br>-<br>-|Net<br>movement<br>in funds<br>£<br>242,694<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>242,694<br>(4,137)<br>(7,108)<br>(47,304)<br>(1,968)<br>(7,736)<br>(2,631)<br>(11,456)<br>11,413<br>-<br>152<br>-<br>(184)<br>-<br>2,944<br>(55)<br>-<br>-<br>-<br>-<br>(1,896)<br>(430)<br>900<br>(1,851)<br>-<br>(77)<br>(722)<br>1,210<br>(12,084)<br>(1,000)<br>15,000<br>7,800<br>681<br>33,752<br>5,052|Transfers<br>between<br>funds<br>£<br>(126,833)<br>48,782<br>50,000<br>6,255<br>15,000<br>9,000<br>6,796<br>(10,000)<br>(1,000)<br>-<br>-<br>-<br>-<br>(363)<br>1,903<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(500)<br>-<br>(540)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>500|At<br>31.3.21<br>£<br>128,886<br>69,475<br>50,000<br>26,550<br>40,000<br>10,000<br>34,658<br>-<br>359,569<br>1,287<br>-<br>793,220<br>5,072<br>7,067<br>-<br>15,517<br>20,470<br>9<br>1,858<br>305<br>1,429<br>214<br>2,444<br>1,021<br>-<br>235<br>305<br>1,500<br>1,071<br>-<br>1,558<br>149<br>267<br>223<br>1,976<br>2,552<br>1,245<br>1,000<br>15,000<br>7,800<br>681<br>33,752<br>5,552|
|---|---|---|---|---|



Page 35 

continued... 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

|**21.**<br>**MOVEMENT IN FUNDS - continued**<br>Restricted fogging machine fund<br>-<br>(28)<br>-<br>Restricted IT project fund<br>-<br>73<br>-<br>945,514<br>(21,690)<br>1,000<br>**TOTAL FUNDS**<br>1,063,389<br>221,004<br>-<br>A current year 12 months and prior year 12 months combined net movement in funds, included in the above a<br>Incoming<br>Resources<br>resources<br>expended<br>£<br>£<br>**Unrestricted funds**<br>Unrestricted revenue fund<br>1,838,722<br>(1,596,028)<br>**Restricted funds**<br>Restricted groups fund<br>381<br>(4,518)<br>Restricted staff fund<br>-<br>(7,108)<br>Restricted building fund<br>-<br>(47,304)<br>Restricted general equipment fund<br>-<br>(1,968)<br>Restricted community support fund<br>17,112<br>(24,848)<br>Restricted shopping project fund<br>465<br>(3,096)<br>Restricted bringo fund<br>2,000<br>(13,456)<br>Restricted transport fund<br>40,944<br>(29,531)<br>Restricted gym project fund<br>3,872<br>(3,720)<br>Restricted digital inclusion project fund<br>3,572<br>(3,756)<br>Restricted wheelchair replacement fund<br>3,296<br>(352)<br>Restricted first aid fund<br>-<br>(55)<br>Restricted asset based community development<br>fund<br>-<br>(1,896)<br>Restricted NCC computer grant fund<br>-<br>(430)<br>Restricted training fund<br>1,500<br>(600)<br>Restricted replacement chairs fund<br>2,000<br>(3,851)<br>Restricted Cornhill Easter/Christmas project<br>fund<br>353<br>(430)<br>Restricted silver singers fund<br>-<br>(722)<br>Restricted gentle exercise group fund<br>3,000<br>(1,790)<br>Restricted replacement boilers fund<br>-<br>(12,084)<br>Restricted hospital visiting fund<br>-<br>(1,000)<br>Restricted men's project fund<br>15,000<br>-<br>Restricted kitchen equipment fund<br>700<br>(700)<br>Restricted housing project fund<br>4,600<br>(4,600)<br>Restricted transport costs fund<br>7,900<br>(100)<br>Restricted community transport costs fund<br>6,082<br>(5,401)<br>Restricted National Lottery Community Fund<br>97,310<br>(63,558)<br>Restricted National Lottery COVID 19 response<br>33,100<br>(33,100)<br>Restricted National Lottery Awards for All<br>9,900<br>(9,900)<br>Restricted food project fund<br>6,600<br>(1,548)<br>Restricted fogging machine fund<br>500<br>(528)<br>Restricted IT project fund<br>2,861<br>(2,788)<br>263,048<br>(284,738)<br>**TOTAL FUNDS**<br>2,101,770<br>(1,880,766)|(28)<br>73<br>924,824<br>1,284,393<br>re as follows:<br>Movement<br>in funds<br>£<br>242,694<br>(4,137)<br>(7,108)<br>(47,304)<br>(1,968)<br>(7,736)<br>(2,631)<br>(11,456)<br>11,413<br>152<br>(184)<br>2,944<br>(55)<br>(1,896)<br>(430)<br>900<br>(1,851)<br>(77)<br>(722)<br>1,210<br>(12,084)<br>(1,000)<br>15,000<br>-<br>-<br>7,800<br>681<br>33,752<br>-<br>-<br>5,052<br>(28)<br>73<br>(21,690)<br>221,004|
|---|---|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

Page 36 

continued... 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **22. SUBSIDIARY COMPANIES** 

Bell View Care Limited is a Single Member Private Limited Company (registered company number 06482634) and Bell View (Belford) is its sole member. Bell View Care Limited is a company limited by guarantee and has no share capital. The sole member of the company (as represented by its governing body for the time being) undertakes to contribute to the assets of the company, in the event of it being wound up while it is a member or within one year after it ceases to be a member, for payment of the debts and liabilities of the company contracted before it ceases to be a member such amount as may be required not exceeding one pound. 

Bell View Care Limited provides day care facilities and ancillary services and has some Directors in common with Bell View (Belford). 

Bell View Help at Home Limited is a Single Member Private Limited Company (registered company number 08557330) and Bell View (Belford) is its sole member. Bell View Help at Home Limited is a company limited by guarantee and has no share capital. The sole member of the company (as represented by its governing body for the time being) undertakes to contribute to the assets of the company, in the event of it being wound up while it is a member or within one year after it ceases to be a member, for payment of the debts and liabilities of the company contracted before it ceases to be a member such amount as may be required not exceeding one pound. 

Bell View Help at Home Limited provides care and support to people in their own homes and has some Directors in common with Bell View (Belford). 

Summary profit and loss accounts and balance sheets of the subsidiaries alone are: 

|**Bell View Care Limited**<br>Turnover and other operating income<br>Cost of sales and administrative expenses<br>Interest receivable<br>Interest payable<br>Profit before tax<br>Tax on profit<br>Profit after tax<br>Amount gift aided to the charity<br>Retained in subsidiary<br>Fixed assets<br>Current assets<br>Creditors due within one year<br>Creditors due after more than one year<br>Net assets<br>Reserves|**2021**<br>**£**<br>**143,905**<br>**(114,908)**<br>**9**<br>**(174)**<br>**28,832**<br>**(5,938)**<br>**22,894**<br>**-**<br>**22,894**<br>**8,274**<br>**130,054**<br>**(55,058)**<br>**(33,150)**<br>**50,120**<br>**50,120 **|2020<br>£<br>157,866<br>(148,061)<br>12<br>-<br>9,817<br>(1,699)<br>8,118<br>(7,528)<br>590<br>11,386<br>37,953<br>(18,779)<br>(3,334)<br>27,226<br>27,226|
|---|---|---|



continued... 

Page 37 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **22. SUBSIDIARY COMPANIES - continued** 

|**Bell View Help at Home Limited**<br>Turnover and other operating income<br>Cost of sales and administrative expenses<br>Interest receivable<br>Interest payable<br>Profit before tax<br>Tax on profit<br>Profit after tax<br>Amount gift aided to the charity<br>Retained in subsidiary<br>Fixed assets<br>Current assets<br>Creditors due within one year<br>Creditors due after more than one year<br>Provisions for liabilities<br>Net assets<br>Reserves|**2021**<br>**£**<br>**766,585**<br>**(669,568)**<br>**28**<br>**(1,177)**<br>**95,868**<br>**(13,465)**<br>**82,403**<br>**(16,551)**<br>**65,852**<br>**37,090**<br>**178,839**<br>**(112,774)**<br>**(28,319)**<br>**(2,149)**<br>**72,687**<br>**72,687**|2020<br>£<br>574,386<br>(522,728)<br>32<br>(1,289)<br>50,401<br>(67)<br>50,334<br>-<br>50,334<br>20,278<br>109,518<br>(83,814)<br>(39,080)<br>(67)<br>6,835<br>6,835|
|---|---|---|



## **RELATED PARTY DISCLOSURES** 

In the year ended 31 March 2020, the charity loaned Bell View Care Limited £5,000 towards the purchase of a vehicle. Interest was at 7% and the loan was repaid in full in September 2020. 

During the year, the charity invoiced Bell View Care Limited £7,193 for transport, £7,903 for premises, £7,226 for financial management support and £190 for subscriptions. £440 was outstanding at the year end and has since been paid. 

During the year, the charity was invoiced by Bell View Care Limited £1,154 for employee costs.  £646 was outstanding at the year end and has since been paid. 

The charity has 3 loans to Bell View Help at Home Limited. At 31 March 2021 the amounts repayable within one year were £5,384 and the amounts falling due after more than one year were £18,830. 

During the year, the charity invoiced Bell View Help at Home Limited £6,520 for premises, £190 for subscriptions, £125 for transport, £240 for broadband, £4,620 for financial management support and £58 for photocopying. £1,585 was outstanding at the year end and has since been paid. 

In the year ended 31 March 2021, the charity received gift aid donations from Bell View  Help at Home Limited in the sum of £16,551. 

continued... 

Page 38 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **23. ANALYSIS OF NET ASSETS BETWEEN FUNDS - GROUP** 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>Designated future staffing fund<br>Designated transport fund<br>Designated running costs fund<br>Designated building refurbishment and replacement fund<br>Designated new project fund<br>Designated redundancy and sickness<br>cover fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted potting shed fund<br>Restricted gym project fund<br>Restricted cultural events fund<br>Restricted digital inclusion project fund<br>Restricted arts engagement project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted arts, crafts and therapy project fund<br>Restricted tea dances fund<br>Restricted men's cooking sessions fund<br>Restricted asset based community development fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted walking for health fund<br>Restricted Cornhill Easter/Christmas project fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>Restricted National Lottery Community Fund<br>Restricted food project fund<br>Restricted fogging machine fund<br>Restricted IT project fund<br>**TOTAL FUNDS**|**Tangible**<br>**fixed assets**<br>**£**<br>**51,433**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**51,433**<br>**-**<br>**780,503**<br>**5,072**<br>**-**<br>**10,094**<br>**20,470**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**816,139**<br>**867,572**|**Cash at**<br>**bank and**<br>**in hand**<br>**£**<br>**282,194**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br>**512,877**<br>**1,287**<br>**12,717**<br>**-**<br>**7,067**<br>**5,423**<br>**-**<br>**9**<br>**1,858**<br>**305**<br>**1,429**<br>**214**<br>**2,444**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**149**<br>**267**<br>**223**<br>**1,976**<br>**2,552**<br>**1,245**<br>**1,000**<br>**15,000**<br>**7,800**<br>**681**<br>**33,752**<br>**5,552**<br>**(28)**<br>**73**<br>**108,685**<br>**621,562**|**Other net**<br>**assets /**<br>**(liabilities)**<br>**£**<br>**(204,741)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**(204,741)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br> <br>**-**<br>**-**<br>**-**<br>**(204,741)**|**Total**<br>**£**<br> <br>**128,886**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br> <br>**359,569**<br>**1,287**<br>**793,220**<br>**5,072**<br>**7,067**<br>**15,517**<br>**20,470**<br>**9**<br>**1,858**<br>**305**<br>**1,429**<br>**214**<br>**2,444**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**149**<br>**267**<br>**223**<br>**1,976**<br>**2,552**<br>**1,245**<br>**1,000**<br>**15,000**<br>**7,800**<br>**681**<br>**33,752**<br>**5,552**<br>**(28)**<br>**73**<br>**924,824**<br> <br>**1,284,393**|
|---|---|---|---|---|



continued... 

Page 39 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **24. ANALYSIS OF NET ASSETS BETWEEN FUNDS - THE CHARITY** 

|**Unrestricted funds**<br>Unrestricted revenue fund<br>Designated future staffing fund<br>Designated transport fund<br>Designated running costs fund<br>Designated building refurbishment and replacement fund<br>Designated new project fund<br>Designated redundancy and sickness<br>cover fund<br>**Restricted funds**<br>Restricted groups fund<br>Restricted building fund<br>Restricted general equipment fund<br>Restricted community support fund<br>Restricted bringo fund<br>Restricted transport fund<br>Restricted potting shed fund<br>Restricted gym project fund<br>Restricted cultural events fund<br>Restricted digital inclusion project fund<br>Restricted arts engagement project fund<br>Restricted wheelchair replacement fund<br>Restricted first aid fund<br>Restricted arts, crafts and therapy project fund<br>Restricted tea dances fund<br>Restricted men's cooking sessions fund<br>Restricted asset based community development fund<br>Restricted training fund<br>Restricted replacement chairs fund<br>Restricted walking for health fund<br>Restricted Cornhill Easter/Christmas project fund<br>Restricted silver singers fund<br>Restricted gentle exercise group fund<br>Restricted replacement boilers fund<br>Restricted hospital visiting fund<br>Restricted men's project fund<br>Restricted transport costs fund<br>Restricted community transport costs fund<br>Restricted National Lottery Community Fund<br>Restricted food project fund<br>Restricted fogging machine fund<br>Restricted IT project fund<br>**TOTAL FUNDS**|**Tangible**<br>**fixed assets**<br>**£**<br>**6,068**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**6,068**<br>**-**<br>**780,503**<br>**5,072**<br>**-**<br>**10,094**<br>**20,470**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**816,139**<br>**822,207**|**Cash at**<br>**bank and**<br>**in hand**<br>**£**<br>**63,830**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br>**294,513**<br>**1,287**<br>**12,717**<br>**-**<br>**7,067**<br>**5,423**<br>**-**<br>**9**<br>**1,858**<br>**305**<br>**1,429**<br>**214**<br>**2,444**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**149**<br>**267**<br>**223**<br>**1,976**<br>**2,552**<br>**1,245**<br>**1,000**<br>**15,000**<br>**7,800**<br>**681**<br>**33,752**<br>**5,552**<br>**(28)**<br>**73**<br>**108,685**<br>**403,198**|**Other net**<br>**assets /**<br>**(liabilities)**<br>**£**<br>**(63,819)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**(63,819)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br> <br>**-**<br>**-**<br>**-**<br>**(63,819)**|**Total**<br>**£**<br> <br>**6,079**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br> <br>**236,762**<br>**1,287**<br>**793,220**<br>**5,072**<br>**7,067**<br>**15,517**<br>**20,470**<br>**9**<br>**1,858**<br>**305**<br>**1,429**<br>**214**<br>**2,444**<br>**1,021**<br>**235**<br>**305**<br>**1,500**<br>**1,071**<br>**1,558**<br>**149**<br>**267**<br>**223**<br>**1,976**<br>**2,552**<br>**1,245**<br>**1,000**<br>**15,000**<br>**7,800**<br>**681**<br>**33,752**<br>**5,552**<br>**(28)**<br>**73**<br>**924,824**<br> <br>**1,161,586**|
|---|---|---|---|---|



continued... 

Page 40 



## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **25. UNRESTRICTED FUNDS** 

## **Unrestricted revenue fund** 

The unrestricted revenue fund contains the amount required for unforeseen events and working capital. 

## **Designated funds** 

Designated funds represent funds earmarked by the trustees for particular purposes and at the year end the fund balances were as follows: 

|Future staffing fund<br>Transport fund<br>Running costs fund<br>Building refurbishment and replacement fund<br>New project fund<br>Redundancy and sickness cover fund|**£**<br>**69,475**<br>**50,000**<br>**26,550**<br>**40,000**<br>**10,000**<br>**34,658**<br>**230,683**|
|---|---|



## **Future Staff Fund** 

Income accumulations are retained to a level that is sufficient to fund salaries of the core staff for 6 months. 

## **Transport Fund** 

Funds to provide towards replacement of vehicles as European grant funding will no longer be available. 

## **Running Costs Fund** 

The running costs are calculated on 6 months of the budgeted expenditure for the next financial year, less the amount for staff costs which are included in the Designated Staff Fund. 

## **Building Refurbishment and Replacement** 

Funds held to allow for planned expenditure on building maintenance and to allow for urgent unpredicted building issues. 

## **New Project Development** 

This designated fund will enable us to initiate projects that are immediate. This would be based upon clearly identified need, and where other funding streams are hard to come by or unavailable. 

## **Redundancy and Sickness Cover** 

Funds designated to cover all eligible members of staff with regard to statutory redundancy and a provision for long term sickness, cover calculated on one senior post.  This fund takes into account terms of employment as set out in employee contracts. 

continued... 

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## **BELL VIEW (BELFORD)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** 

## **26. RESTRICTED FUNDS** 

## **Restricted groups fund** 

The restricted groups fund represents grants received for groups run by the charity. 

At the year end, the restricted groups fund was made up as follows: 

|Luncheon club<br>Digital camera group|**£**<br>**1,132**<br>**155**<br>**1,287**|
|---|---|



## **Restricted staff fund** 

The restricted staff fund represents grants received to employ staff for specific projects. 

## **Restricted building fund** 

The restricted building fund represents grants and donations for the building and development of the day care centre and resource centre. 

## **Restricted general equipment fund** 

The restricted general equipment fund represents grants and donations received for the purchase of fixed assets and the fund balance is represented by the net book value of the following fixed assets: 

|Fixtures and fittings<br>Potting shed<br>Projector|**£**<br>**3,476**<br>**1,555**<br>**41**<br>**5,072**|
|---|---|



## **Restricted National Lottery Community Fund – RC North East and Cumbrian Region** 

The restricted National Lottery Community Fund is to fund the continuation and expansion of services throughout the Bell View project area. 

## **Restricted bringo fund** 

This represents grants and donations received to purchase bringo vehicles which are used for the accessible community transport project and grants for running costs associated with this project. 

All other restricted funds listed relate to projects as defined by their titles. 

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