Charity Registratlon No. 1077335 Company Registratlon No. 03826371(England & Wales) Liberty Tea Rooms & Community Hub Trustees, Report & Accounts For the year ended 31. October 2021 Liberty Tea Rooms & Communlty Hub Contents Trustees Report ststement of Trustees Responsibilities Independent Examlners Report Statement of Financial Actlvities 9-10 Ststement of Financial Posltlon 11 Notes to the Accounts 12-18 Liberty Tea Rooms & Community Hub Legal & Administrative Information Truste88 th Mr Martin Warner- Chair- appointed 25 January 2022 Mr David Young - resigned 2, November 2021 Mr David Bowles Mrs Pauline Bowles Mr Owen Cooper- resigned 5th July 2022 Mrs Nikki Jefferson (formerly Daly) Mrs Helen Fellows Rev Austin Janes Mrs Jane Ward Mrs Deborah Wood - appointed 10th May 2022 Mr Simon Wright Mrs Helen Fellows Mr Simon Wright Treasurer Sècretary Charity Number 1077335 Company Number 3826371 Prlnclpal Addre88 12 Bank Court Hemel Hempstead HP11 BS Indapend•nt Examlnar8 HB Accountants Plumpton House Plumpton Road Hoddesdon Hertfordshire ENII OLB Bankers Metro Bank 56-58 Marlowes Centre Hemel Hempstead Hertfordshire HP1 1 DX Page 1 Liberty Tea Rooms Community Hub Trustees Report for the year ending 31st October 2021 The trustees present their report and accounts for the year ended 31. October 2021. The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply wrth the charity's trust deed, applicable law and the requirements of the Statement of Recommended Practi￿, "Accounting and Reporting by Charities. issued March 2005. The trustees have due regard to guidance published by the Charity Commission on publi¢ benefit. Structure, Governance and Management Liberty Tea Rooms & Communty Hub (LTR&CH) is a company limited by guarantee. Trustees The trustees who served during the year and up to the date of signature of the financial statements were: Mr Martin Warner- Chair- appointed 25 January 2022 Mr David Young- resigned- 2 November 2021 Mr David Bowles Mrs Pauline Bowles Mr Owen Cooper- resigned 5th July 2022 Mrs Nikki Jefferson (fomierly Daly) Mrs Helen Fellows Rev Austin Janes Mrs Jane Ward Mrs Deborah Wood - appointed 1 Oth May 2022 Mr Simon Wright Trustees are appointed and removed by the Board of Trustees as outlined in the Articles of Association. The charity makes use of Charty Commission resources and subscribes to Stewardship to inform and educate trustees about their responsibilities and assist them in their twstee role. Management Governance of the charity is undertaken at regular trustee meetings giving consideration to legal, financial, regulatory, risk and strategy matters. Operational matters, including implementstion of trustee deasions. are delegated. and undertaken primarily by the CEO Mrs Kery-Anne Cooper, with assistance of the trustees and others. CEO Report The services operating out of the LTR&CH have been impacted by the Covid pandemic and the commencement of the first lockdown in March 2020. The most visible effect of the pandemic was the closure of the Tea Rooms until August 2021, however due to the govemment 'furlough' scheme, the charrty was able to support two full time and four part-time employees who worked for the Tea Rooms, during the sixteen months of closure and consequent period of reduced income for the charity. Dacorum Borough Council also facilitated grant funding as part of the govemment support of businesses during the period. Pages 2-6 Liberty Tea Rooms Community Hub Trustees Report for the year ending 31st October 2021 Hemel Hempstead CAP {Christians Against Poverty) Centre The CAP Centre, under the leadership of Owen Cooper. has been running in Hemel Hempstead for the last 14 years. The main focus of the ￿ntre is to help people in the local community in a financial crisis providing a free, awarding winning. debt counselling service. There are five debt coaches, and the ￿ntre helps 5 to 6 new clients each month. On January 1st, 2021, Owen Cooper stepped down from his role as the CAP Centre Manager and Christina Bird was appointed to take over this role Though the operations of the Tea Rooms were dosed during this time. the CAP Centre was still able to function, albeit in a limrted capacity. The service usually operates face to face whereby debt coaches ViSFt the clients, homes. Due to the ongoing Covid restrictions, the Servi￿ was adapted to help clients ￿MotelY. This proved to be very successful as the ntre helped at least one family journey out of debt every month. In addition, the CAP ￿ntre also serves the local communty by running a range of Courses, such as CAP Money, a three-week course helping clients with budgeting and managing their finan￿S, and CAP Life skills, an eight-week course which includes coaching and community time. During the pandemic CAP money moved online and face to fa￿ counses for both resumed in early 2021. Responsibility for pastoral and spintual support now falls to the 'Partnership Leaders,; these are drawn from several local churches, including HHCC, Adeyfield Free Church, St. Mary's Church, Hemel Vineyard, and Christchurch Hemel. The Partnership Leaders also provide input and advio on the future development of the ￿ntre. The Partnership Leaders provide regular support to the Centre Manager and the team of volunteers, meeting fonnally every 3 months, and they provide regular reports to the twstees of LTR&CH. Objective - To advanc8 the Christian faith in Hemel Hempstead or elsewhere Activities Our faith in Jesus Christ remains at the heart of everything we do. One of the key ways that we express our faith is by working in unty with churches in Dacorum. We currently have members from over twenty-two dtfferent churches who are actively involved in the work and outreach of LTR&CH. Many churches and individual church members continue make signrficant financial donab'ons towards the ongoing work of the charity. The trustees continue to work in partnership wrth Churches Together in Hemel Hempstead (CTHH). CTHH continues to be represented on the board of trustees by Austin Janes (Chair of Trustees for CTHH). This provides another important and effective connection between LTR&CH and the local churches. The board of trustees, consisting of nine people, is drawn from members from six different churches in Dacorum. The work of LTR&CH within the local communty seeks to share the love of Jesus Christ in all that we do. say and how we live. This has been tangibly expressed and demonstrated through the work of LTR&CH in the communrty, by releasing people from poverty, isolation, and anxiety., by restoring hope and working with the homeless. Pages 2-6 Liberty Tea Rooms Community Hub Trustees Report for the year ending 31st October 2021 Objective - To promote and fulfil charrtable purposes beneficial to the communty Actlviti•s Although LTR&CH is a Christian chanty, inclusion is at the heart of all we do. The services and activities provided are for everyone in the local community and we engage and work with people of all farths. or none, irrespective of ra￿, tribe, culture. gender, age or social position. LTR&CH continues to operate successfully from its premises in Bank Court, which is located in Hemel Hempstead town centre. The period of reporting has seen LTR&CH successfully complete its fourth year of operations. The Tea Rooms continues to open to the public from 9'.30am to 4pm, Tuesday to Saturday, serving a range of bespoke teas, barista coffees, homemade cakes, bakes and 'Light Bites.. We are also able to use our designated outside seating area when the vrfeather pemiits. We continue to see first-hand the very real need for the activities and services we provide. The number of visitors to the Tea Rooms has continued to increase and this is reflected in a steady increase in support and daily donations. Volunteers 60 Volunt￿rS for the Tea Rooms (Ages from 18 to 88) 15 Community Bakers 53 CAP team The majority of the volunteer leam continues to be drawn from l¢xal churches, but we continue to see a growing number of the team join us from within the local community. Over 300/0 of our volunteers have been either LTR&CH service users or are referrals from other agencies working in partnership viith us. This perfectly lines up with our heart for inclusion and untty. We have seen a marked improvement and tremendous personal achievement in many of these volunteers, enabling them to grow in confidence, develop social skills and build new relationships, whilst giving back to their own communty. Many of these volunteers have gone on to find paid employment. Our 15 Volunteer Communty Bakers support the work of LTR&CH by making delicious cakes and bakes from home. It is important for us to offer inclusion in this way, as not everyone is physically able to be present in the Tea Rooms to serve their community during opening hours. Inclusion is at the core of our vision and mission. Owen Cooper was appointed in a new role as the new Communrty Development Manager during 2021 to build on the links between the charity and the wider community. LTR&CH continues to become more widely known within the community and has a growing reputation, not only for its unique eclectic style and tradttional homemade fayre, but also for being a 'go-to' place at a time of need. Local agencies now regularly refer clients to LTR&CH to come and find help, support and encouragement from the first-class services provided by the charty. We continue to see the Y￿rk of LTR&CH recognised by the wider community receiving nominalions for prestigious awards. Pages 24 Liberty Tea Rooms Community Hub Trustees Report for the year ending 31st October 2021 Community Partnership We continue to work in partnership with a number of local agencies, these include . Dacorum Borough Council (Multiple Seclors) DENS (Homeless Hostel) DBC Tenancy Support Hertfordshire Poli Dacorum Food Bank Social Services Jobcentre Plus Local Schools and Families Support The Volunteer Cenlre Home Instead - Care and Support for elderty and those with Dementia Hemel BID Dacorum Communrty Trust DWP Hertfordshire County Council - Adutt Social Services SANDS - West Herts Cornergate Foundation (Helping Ex-offenders) LTR&CH continues to work in partnership wtth Dacorum Foodbank and is a designated distribution point within spectfied collection times. Dacorum Street Pastors also continue to operate out of LTR&CH with teams working in the town centre be￿een 10pm and 2am on Friday and some Saturday evenings. Pages 2-6 Liberty Tea Rooms Community Hub Trustees Report for the year ending 31st October 2021 Achievements and Perforniance: A summary of achievements is provided below: Our work in partnership with local agencies and charib'es has increased. Recruitment of a new CAP Debt Centre Manager and an extra Debt Coach enabling the charity to expand lis abilty to offer help and support to local individuals and families in need. Recruited more CAP Money and CAP Life Skill Coaches, to enable the team to offer more courses. Delivering several remote online courses throughout the lockdown periods. Wrthin the reporting period the Hemel CAP Debt Centre saw an average of one dient every month become debt free Suctsssful CAP Money and Lrfe Skills courses have been completed at LTR&CH. CAP volunteers have hosted debt advice surgeries at various locations in the community, including Family Support Centres and schools. The Tea Rooms reopened in August 2021 and rap￿rY operations reached pre- pandemic levels due to the encouragement and support from the local communty. Provision of 'Cuppa with a Coppa,: an inrtiative wtth the local police to hold regular monthly 'surgeries' at Tea Rooms. These sessions have proved very popular. Even though during the lockdown we lost approximately a third of our volunteers, we successfully recrutted new volunteers from the local churches and our community. Financial Review The attached accounts set out a detailed summary of the LTR&CH's finances for the year ending 31st October 2021.These show that desptte the continued impact of the pandemic the year showed an overall surplus of £8.452 (2019120 £28,3g11. The LTR&CH started the year with reser¥es of £43,868; by the end of 2021 these had increased to £52,320. The Tea Rooms remained closed until August 2021, nine months of the reporting peri(xl {2019120 closed seven months of reporting period). Total income was £154,836 (2019120 £175,177). a reduction of £20,341 due to the reduction in one-off donations of £31,500. partially offset by increased support fiom the Corona Virus Job Retention scheme and Dacorum Borough Council support, which totalled £76.715 {2019120 £53.185). an increase of £23,530. No further Insuran￿ claim, relating to Glosure, was made (2019120 £17,642) during the reporting period. Regular giving by churches and individuals continued enabling the charity to continue its work in the community. Total expenditure was £146,384 (2019120 £146.786), a small reduction of £402. The LTR&CH continued to pay 100 % of Tea Rooms employees, salaries for the majority of the nine months of closure. paying no less than 90 % at any time. Pages 2-6 Liberty Tea Rooms & Community Hub Statement of Trustee Responsibilities The trustees are responsible for preparing the accounts in accordan￿ with applicable law and United Kingdom Generally Accepted Accounting Practi￿. Law applicable to charib'es in England & Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the charity's financial activities during the year. and of tts financial position at the end of the year. In preparing accounts giving a true and fair view, the trustees should follow best practice Select suitable accounting policies and apply them consistently Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards and statement of recommended practice have been followed, subject to any departures disclosed and explained I the accounts. The trustees are responsible for keeping accounting records that disclose wsth reasonable accuracy the financial position of the charity and which enable them to aS￿rtain the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and for tsking reasonable steps for the prevention and detection of fraud and other I￿egularitIes. Page 7 Liberty Tea Rooms & Community Hub Independent Examiner's Report to the trustees of Liberty Tearooms & Community Hub for the year ended 31st October 2021 I report to the trustees on my examination of the financial statements of Liberty Tea st Rooms & Community Hub (the chanty) for the year ended 31 October 2021. Respective responsibilities and basis of report As trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance wrth requirements of Ihe Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charty are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's financial statements carried out under section 145 of the CharTties Act (the 2011 Act) I carrying out my examination I have followed all of the applicable Directions given by the Charty Commission under section 145(b) of the 2011 Act. Independent Examiners Report I have completed my examination. I confim that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1. Accounting records were not kept in respect of the charty as required by section 386 of the 2006 Act 2. The financial statements do not accord with those record; or 3. The financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which ids not a mater Considered as part of an independent examination,. or 4. The financial statements have not been prepared in accordance viith the meth(xJs and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and IRepublic of Ireland(FRS 102). I have no ￿nCernS and have come across no other matters in connection with the examination to which attention should be drawn I this report in order to enable a proper understanding of the financial statsments to b8 reached. HB Accountants Plumpton House Plumpton Road Hoddesdon Hertfordshire EN110 Page 8 Liberty Tea Rooms & Community Hub Funds TOTAL FUNDS 2020- 2021 2019- 2020 INCOMING RESOURCES Voluntary In{X)￿ Other voluntary incomiThJ r￿0￿r ReSou￿S from Charttslje activity Other Income Income from InveStn￿t 3(a) 31b) 24,350 20.336 70,717 859 32,703 70,827 71 29,579 76,715 26 29,579 76,715 26 TOTAL INCOMING RESOURCES 131,500 23.336 154,836 175 177 RESOURCES EXPENDED Provigon of facilitie5 benefictal to the (L)mmunty The relief of needs & hardship through CAP 7(a) 7(b) 120,616 122 25,646 120,738 25,646 109,044 37,742 TOTAL RESOURCES EXPEPIDED 120 616 25,768 146 384 146 786 NEf INCOMINGI(OUTG0114G} RESOURCES io IW2) 8rt52 28,391 TRANSFEPS {4,￿5) 4,805 NEf INCOMINGI(oirrGOING) RESOURCES BEFORE OTHER GAIN5 AND LOSSES 6079 2,373 8.452 28A91 GAINS AND LOSSES ON INVEsfMENTS MOVEMEKf IN FUNDS 6.079 1373 8,452 28.391 BALANCES BROUGTrrr FORWARD AT I NOVEMBER 2020 43.748 120 43,868 15,477 BALANCES CARRIED FORWARD AT 31 ocfoBER 2021 49M27 2,493 51320 43￿68 Pag& 9 Liberty Tea Rooms & Community Hub ntof Fl ren Unrestrlcted Restrirted Funds ftinds Year ended 31st Octijbw 2020 TOTAL FUNDS 2019- 2020 2018- 2019 INCOMING RESOURCES Voluntary Income Other voluntsry incomlr4J r￿urceS Re￿>urCeS from (tharIta￿e thty Other Income Income from investn￿t 3(a) 3(b} 70,717 859 71,576 60,400 32,703 70,827 71 32,703 70,827 71 80.878 36 TOTAL INCOMING RESOURCES 174,318 859 175,177 141,314 RESOURCES EXPENDED Prowsion of facili￿* tenefioal to the communty The rel￿f of needs & hardship thmugh CAP 7(a) 7(b) 107,844 37.192 1,2(KJ 550 109,044 37,742 123,499 21,930 TOTAL RESOURCES EXPENDED 1 750 146 786 145N29 NET INCOMINGI(OUTGOING) RESOURCES 29.282 (891) Z8.391 (4.115) TrANSFERS (568) NET INCOMINGI(Ol￿GOIHG) RESOURCES BEFORE OTHER GAINS AND LOSSES 29 (1.4591 28391 (4,115) GAINS AND LOSSES ON If4VEsfME14TS NEf MOVEMEKf ZN FUNDS 29WI {1,4S9) 28,391 (4,XlS} BALANCES BROUGHT FORWARD AT I NOVEMBER 2019 13,898 1.579 15,477 19,592 BALANCES CARRIED FORWARD AT 31 ocfoBER 2020 43.748 120 43,868 15,477 Page 10 Liberty Tep Rooms & Community Hub statsment of Financial Acti¥ltles forthe Year ended 31stOcttsber 2021 Funds fvnds TOTAL FUNDS 2020-2021 2019-2020 Tar¥JitrAe ftxJnts in acwrdan with the FinancHI Repthr#J Standard i) UK aTNJ RerAJt* of IrelaTr1 (FRS 1￿21. las aftEtvJEd for accountng perK)ds Gomrnencry Ircrfn 1 January 20191. Tf¢ thrtyLS a Be￿fit Enty a$￿Ana1 by FRS 102. The tharity has taken *Jvant8ge ofts ￿the SORPkn thari￿s FRS 102 Updale 8uUetin I not lo kyepare a ststsmenl ofcash The aco)unts have departed from the ¢￿￿r￿e$ (Arts￿ts afvj R4NNis) R￿j￿a￿)￿s 2(X)8 lo the exlwl Wlired lo prov*Je tnje ar￿ departure has foHwrMJ ts Statemeni of ReL¥)tnrnerxl&l Pra￿￿e for rharfe5 apptying FRS 102 T3￿r than the Ver￿On of thè Staternerrt ol RecommerhJed Plac￿ %*Mch * ￿fe[ted to Regutsbons butN*hich has Sin￿ teen wlMr8wn. The arutr￿ts are prepa￿ Hi stèrliry is the Lthanty. Mrmetary amomts li Ihese finaw81 statemwts are rDurKled to ts west £. The acoxmls h8¥e been k¥epared urthr Ihp htstor￿ rtht corN8Nw￿. Thè wwvipal aL¥xMmlry Fx)IKie5 adopted are set (Mjt Golng cone•rn At of appro*irYJ IIE ac(w15. Irustees have a reasonab￿ thal the chantyh8s adequate resourcEs to ra)n￿"nue in operational eliste￿ frwlhe foreseeabÈ futu￿ Thu5 Injslees to aooptthe g￿r￿j rA)nr*rn ba￿$ of aecounlir#J in prepariro aoxurf5. Chartlable fundB unrestric￿ fuThys are 8varfable at Ihe (*yueik)noftr* bustees oftsr tharth2b￿ tbpctwe5 un*5s the fuTrJs ha¥e been dwnaled for cthr wrptsges. Restricted fu￿$ are subJe¢l to 8r￿fiC (xj[KJrfx￿ ty ¢Jrms 88 to may be usa. Tr txJrpos8s of the restricted fuTrls are set in rK)tes to Ihe aCco￿ts. Incomlng resources come k8 recogntsed charty fegaltyenitsl to * Hfterany Wro￿an￿ hasE LEen met. Ihe amothls ¢%n t* rrEasured relHbty. anrf it is thai incJj￿ Te(xwer8ble in Idab￿ to d￿atiOnS receNed urller Gift 15 fecogrx5ed al Ihe 1kn8 ofthe d￿atiOn. rec4vaD￿fttrg(K￿I$ 8TrJ prov*le(l in Ihe rKfflJal com ol Lw¥E55. net ofdtswunts, VAT arxl DtherEa*s relaled t8xes. R•sourees expend Expense5 are Ir￿Lthd Hi Ihe fiTrancial statern￿ as I￿￿ne ¢kn. El¥￿e$ VAT*there applKai4e a8 ￿e Charfty tAnrHX tetjalffl Tanglble Ilxed assots Tangl￿e f￿1 are measffto * o)st aThY nEasur•J at cost ￿V8h￿￿bDn. rEt of deprec4atiM arK1 any inpairment h)sses eful lryea the follrmirg basi%." Fixtures, fithrys aNJ equi￿ . 2￿30% p.a. on balarh* ba3 The gain or k%s ari*rwJ on Of￿ H55et L5 ¢Jetefft*￿ 85 dffiererv trEh4een Ihe Sa￿ proceeds and ￿ catyry Val￿ oflhÈ assel. r8¢£rf4i*wJ in r*t Thxirrwleywvjthl ftylheyEar. Liberty Tea Rooms Communlty Hub Notes to he Accounts for the Year ended 31$t October 2021 Impalrn)•nt of fixed a*a•ts there LS dry irx1Kat￿ Ihat I￿se asseis ha¥e suffered an inpawrnent k)ss. Ilarry %Kh irylicabw e￿$1$, the ¢overabk 8￿M}unt ofthe assel ￿ e5￿mated i) order tsdetemiN* extert oflhe k)5s (rfaryl Cash and eash •qui¥alents Cash aNI (ash equNaknts c4sh in haThJ aTrJ (*rxxls hekl atc•lwih b•ks. Fin•ncial In8trnment8 The thartty has elthd to appty o[sedv￿)I1 Ba5K FInar￿al Irth•ne￿. arKI seckn 12 XXher Financtai Irtstruments IsaEs' of FRS 102 to 81 olrts Finanual Insknjments 8re re{tyJi*￿ in ts dwrivs balqrrte tharty tecomes paty to contracttsal provtsions of IhE ￿$tr￿n￿￿. Finafi(aal assets and liaty￿￿5 we off8et. *ilh the r*t 8nk)wts wes￿rted in VE finsrK4al statemekn. there Is 8 *alty enfDrceabfÈ tight lo set rec(9￿￿ amwrts aTrJ If*re ts an to sètlle on a net b3S15 orto realise the asset 8NJ gett￿ Ihe Ba%cfkianri4 asseis, debtors and cash arml bar* balarw. are inibalty measured al tran68￿￿n price i￿luding trartsathon cosls and are sub¥ery*rtty camed at amc*ltsèJ ¢051 usir¥J Ihe effecbve mtsre$t methfyj Un￿&$ Ihe arran￿rrEnt C¢)n51￿rtes a FffjarKirYJ tsartsa(kn. trarw¢Xw Is me8sured al the P￿sent value oflhe fthure rewts (Ix(wied ai a m*w ￿ ￿￿tte[e5l assets danfied as r8cd¥at48 **h*) otE year are not 8morfwl. Bask flnanci•llff•bililies 8awCfinanU￿ liabww. bank rwThsed *tsarsa(*on pr%* unw the arranpernenl constitutes a finan[X￿ t[ansa(*￿. debt m$lrumerrt ts Meas￿ed at present Value of fulwe payments d￿￿ted at a matkÈl iaie of vtsiesl Fhi8rK41 daSSffj￿ as pa￿a￿e or6 ye8r are not Amort￿. Trade a￿ obWfftts10 pay lotgrths or thal ha¥e teen ats)￿ed in the ordirory wrse of operatrorTrs from 5upphers th￿UnIs Ptydbk are dassfvj as rJJrrwi Ik?￿￿11eS rfPa￿wth wlhin one year or leys If not. theyare kyesented as tK)rFC￿rent Trade creditots 8re reu)gr￿1 initial￿¥$ transaction price and SLknseqwty [r￿sur￿l at amothed r))si effethe rtere5t rr￿th￿. D0￿99n1￿0n of 1lnanc1all￿bHIII¢s FlnarK*ai iabilitE8 are [le￿¢¢￿n￿%ed c**Jab￿seY$#r2￿ •t (li5rknr9ed orcanc41èY. 1.10 Employee beneflts 7emiinatson beneffts are re¢(￿L￿ irrMwlLgtelyas an expertse vAw dwiity i8 d￿OnStrabty o)mmrtled to termtriate ts emplOYrn￿ of an emplo￿ ￿10 lerminatic￿ be￿fftts. 1.11 Rentals payatle ￿￿er operaOrwJ knes. any *8¥e are io irthme ona strabjht line basi% over the lem of ¥etevatrt kne. Critieal accounting estimatss and judgen*nts In the a￿￿al￿)n oftt* L*anV& wl'i*s. Ihe In￿ ￿ r￿]￿j lo makejuLh3eT￿. eslimatÈs ar assumpt￿nS abwt the ca￿￿19 arn￿nt of assets aThJ li•￿Irt￿5 tr￿1 are nol rèsdty apparentfrorn other sow*s. eslinate5 aThJ 8$$￿iated as5umptKM)s $ty b*e¢J hi5toiical that are ¢crtgld•rad to be rdevant. Adual res￿$ may arfrerfrthn It￿e estimates. are recogrmsed li the in estim*e E rew5ed wt*re re¥&h)n affects ortyttwl p￿￿J. orln thÈ i(xY Oftt￿ revisim arx1 futu￿ WL*Yswtsre the reMsK*) affects t￿ffi oxrert aTrJ future peri￿￿. Liberty Tea Rooms & Community Hub For the year ended 31st October 2021 NOTES TO THE A Funds Funds TOTAL FUNDS 2020-2021 2019-2020 3(a) Voluntsry In(vme Donations: Regular Month￿ giwng One-off donats.ons Ck)nations through Stthvardshlp Servi One -off events & fundraising Income tsx reclaimab 4,601 6,C60 16.840 21,441 8,106 19,569 39,121 6,319 3,414 3,956 6.319 4,247 1,867 5,893 1,450 3,956 24,350 20,336 70,717 Other voluntary incoming 3(b) resources Grants Donations, appeals, etc Legacles 859 830 830 830 3￿30 859 Income from operatlng artivities: to further the cl￿nal. 4 objects 29,579 29,579 32.703 29,579 29.579 32,703 5 Other Income Covld-19 Furtough SuptNJrt Dacorum Borough C￿nCil sUp￿rt Insurance Claim 45,260 31,455 45,260 31,455 28,185 25,000 17,642 70.827 76,715 6 Income from investment Interest receivable 26 26 26 26 71 TOTAL INCOMING RESOURCES 154 836 175,177 Page 14 Liberty Tea Rooms & Community Hub For the year ended 31st October 2021 THEA TOTAL FUNDS Note Funds nds 2020-2021 2019-2020 RESOURCES EXPENDED Costs relatlng to wryY)ses 7(a) beneficial to the (ommunity: Rent Electri&ty and Water Insurance Website and IT Travel and parking Small Equipment and repairs Publicity & Printing Uniforns Licence and fees Tea Room Food and Beveragè Tea RCKJM consumables Fund raising costs Salanes, Nl and pension G0Veman￿ cost5 Depreciation Training and meetings Kitchen refft Sundry costs 11,224 2.￿2 1,572 1,434 112 3,978 443 11,224 1062 1,572 1,434 112 3,978 443 236 943 7,832 1,649 796 80.304 1,340 4,672 165 23,000 925 1,053 538 3,465 780 14 867 8,992 1.472 943 7,710 1,649 122 60,053 1,110 2,393 257 891 690 4,672 165 1,976 1,976 120,616 122 120,738 The relief of needs & hardshlp 7{b) through CAP Salaries, Nl and pension HO fees Sundry costs 15,134 8,510 2,(X)2 25,646 15,134 8,510 I002 25,646 27,229 9,410 1,103 37,742 TOTAL RESOURCES EXPENDED 120.616 25,768 146,384 Page 15 Liberty Tea Rooms & Community Hub For the year ended 31st October 2021 2020- 2021 2019- 2020 Govemance costs Governance costs relating to purposes tsener￿1 to the Comrnuntty are.. Independent examinabon fees 1.340 1.110 Tru$te08 Trustees, remunerabon paKI in the year was £23.432 (2019-2020.'£25,8061 One trustee was reirnbur5ed for expenses paid in the year12019-20."11 Expenses paid in the year lotalled £107I201￿2O2O. £2271 10 Employees Number of employees 2020- 2019- 2021 2020 Number Number The average monthw number of employees during the year was". Chief Executive Christians A9ainst Poverty Manager Liberty Tea Rooms Staff 2020- 2021 2019- 2020 Employmenl costs Solarie5 Social secunty costs Pension contributions NIC employment allowance 93,147 84.495 5.291 5.038 1,132 1,002 14,1321 {3,253) 95A38 87,282 There were no employees whose annual emoluments were £60.OCrf) or mo Page 16 Llberty Tea Rooms & Community Hub For the year ended 31st October2021 NOTES TQ THE ACCOUNTS (CONTINUED) Fixtures. fftting$ & equipment 11 Tanglble fixèd Bs8ets Cost At 1 NovÈmb•r 2020 Additions Disposals 13.483 At 31 October 2021 13.483 Depreciation At 1 November 2020 Charge for the year Disposals 6.213 4.672 At 31 October 2021 10.885 Net book valug: At 31 Octobèr 2021 2.598 At 31 October 2020 7,270 12 Stock 202 2021 2019-2020 Tea Room supplies 50 13 Debtors Prepayments and accrue(J 1￿me Income Tax recnverable Other debtow 538 6.1( 12.642 3.479 3,81S 19,286 14 Cr¢ditors: amounts falling duo t*lthin ¢)n8 year Taxes and sodal SèfAJrity Accmals 859 751 1.467 2.059 2,218 Page 17 Liberty Tea Rooms & Community Hub For the year endod 31st October 2021 NOTES TO THE ACCOUNTS (CONTINUED) 15 Re8trict•d funds The income funds of the charty include reslricled funds comprising the followng unexpended balances of donations and grants held on trust for specific purposes.. Movoment in funds Balance at 1 Novèmbgr 2020 Incomlng ro8ourc88 Resources •xpendod Tran8fer8 8alance at 31 Octob•r 2021 D8C Community Grant other donations Ambassador Project CAP CAP blessings PIF Pra paid Gift cards 81 39 81 39 1,000 777 so 122 424 1,000 20,453 1,450 244 189 {25,0681 17001 5,392 17001 1122> 235 120 23.336 25,768 4,80S The fund represents monles given for specifi¢ purposes, some of whi¢h havg not yel been fully ulilised. The Iran8fers relate lo tha use ol these funds to purchase goods and services under the terms ol the donations and grants, 18 Anal￿1¥ of net a88Ot• b•twègn fund• Unr88trlctgd Do•lgnatad fund• fund• R••trlct•d lund8 Total Fund balances at 31 October 2021 arè reprasenled by.. Tangible fixed assets Current assets Creditor8." gmounts falling due within one year 2,598 49,288 12,0591 2,598 51,781 {2,0591 2.493 49,827 52.320 2020-2021 2019-2020 17 Operallna Lease commftments L886ea At the reporting end dale the charity had outstanding commitments for future minimum lease payments under non-can¢ellable operating leases as follows.. 20,920 18 Relat￿ party tran8action¥ Kery-Anne Cooper. wife of Owen Cooper. received a salary of £20.66612019-20". £20.021} Jemm8 Young, daughter of David Young received a salary of £5.46012019-20". £6,552) Owen Cooper and David Young are also IrLJStees of Hemel Hempstead Community Church whose donatsons lo Liberty Tea Rooms and Community Hub lolalled £11.25012019-20." £12,087) Page18