OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

REGISTERED COMPANY NUMBER: 03791772 (England and Wales) REGISTERED CHARITY NUMBER:1077336

Report of the Trustees and Financial Statements for the Year Ended 31 March 2021 for

H.O.P.E FOR CHILDREN AND THEIR FAMILIES LIMITED

H.O.P.E. for Children and Their Families Limited

Contents of the Annual Report and Financial Statements For the year ended 31 March 2021

Page
Trustees Report 1-6
Independent Examiners Report 7
Statement of Financial Activities 8
Balance Sheet 9
Cashflow statement 10
Notes to the Accounts 11-17

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE,

Charitable activities

This report follows the requirements of the Statement of Recommended Practice (SORP) for accounting and reporting by charities and the Trustees also confirm that they have had regard to the Charity Commission’s guidance on public benefit.

HOPE is an incorporated charity, constituted as a limited company governed by a memorandum and articles of association. The purposes of HOPE are set out in the memorandum and include providing facilities for education and day care for children below school age, family support, childcare and parenting and activities for social inclusion. During 2020-21 HOPE has delivered a diverse range of activities in relation to those purposes both from the HOPE centre in Bromyard and on an outreach basis.

Last year’s Trustee Report was written in the first six months following the outbreak of COVID in the UK and the first lockdown. It raised several themes which appear again in this year’s Report, including the exceptional efforts of the CEO and staff to keep existing services going and to protect HOPE’s finances, whilst developing funding bids to create new services to meet the community’s emerging needs during the pandemic.

As a result of their success, HOPE received significant funding from The Coronavirus Community Support Fund from The National Lottery Community Fund programme in partnership with HM Government for a new HOPE Community project for Bromyard. Bromyard Town Council have also provided funding for a Citizens Advice Specialist Advisor to work within the HOPE Community Hub.

In November 2020, the charity was involved in working in conjunction with redeployed Herefordshire Council staff to assist with the coordination of food shopping and medication delivery to the Bromyard Community. Suzette Brunsdon, Mayor of Bromyard, had previously coordinated the first lockdown support and asked us to do the same for the second lockdown. The Board would like to acknowledge the support of the volunteers and local organisations who assisted in this effort to ensure the vulnerable and isolated residents received the support they needed.

The Trustees wish to register their thanks to the Chief Executive and Management Team and to all the staff and volunteers for their tremendous efforts during this crisis.

Turning to the ongoing services of the charity, the Early Years department had to close briefly during the first lockdown but re-opened with COVID secure working and has continued to provide essential education and childcare for Bromyard families. Numbers of children in the Early Years department have been lower than normal over the past year, but it is hoped that they will rise again as parents return to work. The work and efforts of the Early Years staff during this difficult time has been outstanding and it is a testament to their dedication to government COVID guidance that the department has not had any instances of COVID in the setting.

Page 1

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

At Bromyard Children’s Centre, the staff team at HOPE have continued their vital work with local children and families either face-to-face or virtually throughout the pandemic. The recent changes to delivery have meant the staff team have once again had to adapt to new working ways on top of the COVID restrictions. The tenacity and resilience of the team has been exemplary in ensuring Bromyard children and families remain safe and well. At the end of 2020, Herefordshire Council indicated their intention to provide a uniform countywide service for Bromyard using council staff only, from March 2021. A substantial amount of time had to be given to renegotiating the long-standing Children’s Centre contract with Herefordshire Council. Given that there was no criticism of the service provided by HOPE this seemed unjustified and would have created not only financial and staffing problems for the charity but also difficulties for families who have depended on the support of HOPE staff, in some cases over an extended period. Following supportive interventions from Bromyard Town Council and Herefordshire Councillors plus positive feedback from HOPE users, the contract with HOPE was renewed until March 2022, and will be subject to a further contract negotiation process later this year. Despite the uncertainties over contract renewal the Manager and their team have maintained their excellent reputation with professionals and partners in the County.

In previous years the HOPE Community Café and the free Soft Play activities allowed parents to meet and socialise, but this was curtailed in 2020 by lockdown and the need to protect users against COVID. The café staff have instead developed innovative services to provide lunches for children and hot meals for a range of adults in the town, which have been very well received. Since its inception in the summer of 2020 4380 hot meals and 783 children’s lunch boxes were delivered weekly to a total of 1016 families. HOPE joined FareShare and the Bromyard Coop to source surplus supermarket foodstuffs that were used to support this service. During the pandemic the Food Bank decided to move its base into Bromyard away from the Centre. However HOPE has continued to refer people to the foodbank and to provide volunteers to deliver food parcels.

HOPE offers the only local Supervised Contact Centre providing supervised and supported contact sessions to both families and courts under its three-year contract with the Courts and Families Advisory Support Service (CAFCASS) but was also disrupted during 2020-21. The pandemic meant that for many, family time was affected until they were able to meet safely. Since September 2020 our service has been fully operational and the dedicated staff team have welcomed children and families both virtually and in person when permitted. At the time of writing this report, a new 3 year CAFCASS contract has been started and it is hoped that the service will continue to develop over the coming months.

The HOPE Trustees adopted virtual meetings during the year and have been fully involved in the development of new services and the oversight of existing services and activities. The planned recruitment of new trustees to take the charity forward was not possible. However, the Trustees remain committed to extending the diversity of the Board by recruiting this year and next, as well as offering training and development opportunities to current Trustees.

As always, we are grateful to all our stakeholders and supporters who contribute to the charity and of course to our patron, Sir Andrew McFarlane, for his continuing support.

Page 2

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

FINANCIAL REVIEW

The impact of the COVID 19 pandemic has been significant, with income generated through Charitable Activities and other activities reduced by over 50%. The impact of this resulted in substantial losses to those income generating areas which help sustain the charity. The acquisition of grants for new services enabled the charity to diversify and together with the support from the Coronavirus Job Retention Scheme meant the charity retained all of its permanent staff without having to make redundancies. This grant support, together with reduced costs, resulted in a modest surplus of funds over the year although additional costs and reduced income are anticipated in the future as normal activity levels resume

Investment policy

Unrestricted funds in excess of our Reserves Policy are placed in short term investment bonds to achieve the highest available return. Currently there are no available funds for long-term investment.

Reserves policy

The policy of the trustees is to maintain general unrestricted funds (excluding fixed assets held for charity use) at a level equivalent to at least 3 months expenditure. The trustees work to achieve the level of general unrestricted funds in line with the policy at all times.

Unrestricted funds increased by £36,970, increasing the balance at year end to £475,170. £163,327 of this total is represented by fixed assets, leaving free reserves of £311,843, well above the reserves target of £150,000. It is the Trustees’ hope that these prudent reserves will allow the charity to recover from the impact of the COVID 19 pandemic and to continue providing the best services to our local community

Risks

A risk register is presented and reviewed by senior management and Trustees at each Board meeting and reviewed regularly.

To do this, the Trustees set a comprehensive budget each year. Management accounts are prepared each month showing performance against budget in each area of activity and Trustees review these reports at each meeting. The principal identified risk is the long term financial sustainability of the Charity.

Future Plans

HOPE’s strong quality and financial management and the commitment of Trustees, the CEO, staff and volunteers mean that HOPE has continued to deliver effectively and economically over a very difficult year. The existing three-year strategy will be in its final year in 2022 and work is beginning on its development. This will look at the future sustainability of the charity, including taking over the freehold of the building to allow HOPE to adapt to possible funding cuts and contractual changes with resilience and resolve.

Page 3

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

H.O.P.E. for Children and Their Families Limited is a charitable company limited by guarantee, incorporated on 18 June 1999 and registered as a charity on 8 September 1999.

The company is established under a Memorandum of Association that established the objects and powers of the charitable company and is governed under its Articles of Association. Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, the trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

The Charity provides Trustees with an induction in accordance with the Governance and Recruitment documents which follow Charity Commission guidance on roles and responsibilities of Charity Trustees. All trustees receive an induction pack.

Organisational structure

The day to day management of the charitable company is undertaken by Sarah Eardley, Chief Executive Officer. Meetings of the trustees are held 6 times a year when matters concerning the charity are discussed.

Remuneration of key management personnel is reviewed annually in accordance with policy and contractual terms and conditions.

Related parties

Some of the directors are also directors of H.O.P.E Enterprises Limited and H.O.P.E for Children and Their Families is also a director of H.O.P.E Enterprises Limited, a company which generates funds for community projects. Details of the transactions between them are noted in the accounts.

Page 4

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 03791772 (England and Wales) Registered Charity number 1077336

Registered office Hope Family Centre, Hereford Road, Bromyard, Herefordshire HR7 4QU

Trustees

Mrs S J Kelly Early Years Education Mentor (retired) Ms G D Tait Dental Surgeon (retired) Dr J Stevens NHS Director (retired) Ms J Falconer Viticulturist Ms S Bodell Police Chief Inspector (retired) (resigned 04/05/21)

Independent Examiners

Kendall Wadley LLP Granta Lodge, 71 Graham Road, Malvern WR14 2JS

Bankers

Lloyds Bank plc 9 Corn Street, Leominster HR6 8LT

Page 5

H.O.P.E. for Children and Their Families Limited

Report of the Trustees (Including Directors Report) For the year ended 31 March 2021

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of H.O.P.E For Children And Their Families Limited for the purposes of company law) are responsible for preparing the Report of the Trustees 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

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.

Independent Examiners: Kendall Wadley LLP will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 15th September 2021 and signed on its behalf by:

Mrs S J Kelly - Trustee

Page 6

H.O.P.E. for Children and Their Families Limited

Report of the Independent Examiner to the Trustees of H.O.P.E for Children and their Families Limited

I report to the charity trustees on my examination of the financial statements of HOPE for Children and Their Families Limited (the charity) for the year ended 31 March 2021 which are set out on pages 8 to 17.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ("the 2006

Having satisfied myself that the accounts of the company 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 your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed

Independent examiner’s statement

I have completed my examination. I confirm 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 charity as required by section 130 of the 2011 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

  4. the financial statements have not been prepared in accordance with the methods 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 Republic of Ireland (FRS 102).

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

Elizabeth Needham ACA CTA (VAT)

Kendall Wadley LLP

Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS

15.09.2021

Page 7

H.O.P.E. for Children and Their Families Limited

Statement of Financial Activities for the year ended 31 March 2021

(incorporating the income and expenditure account)

Notes
Income and Endowments from
Donations and Legacies
2
Charitable activities
Support for children and their families
3
Other trading activities
4
Investment Income
5
Expenditure on
Raising funds
6
Charitable activities
Support for children and their families
7
Total
Net Income/(Expenditure)
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
Unrestricted
Funds
£
2,871
310,288
29,487
2,833
345,479
-
308,509
308,509
36,970
438,200
475,170
Restricted
Funds
£
300
143,330
-
-
143,630
-
167,639
167,639
(24,009)
392,346
368,337
2021
Total Funds
£
3,171
453,618
29,487
2,833
489,109
-
476,148
476,148
12,961
830,546
843,507
2020
Total Funds
£
9,057
392,040
71,592
3,601
476,290
595
536,628
537,223
(60,933)
891,479
830,546

Continuing Operations

All income and expenditure has arisen from continuing activities

Page 8

H.O.P.E. for Children and Their Families Limited

Balance Sheet At 31st March 2021

Notes
Fixed Assets
Tangible Assets
13
Current Assets
Debtors
14
Current Asset investments
Cash at bank and in hand
Creditors
Amounts falling due within one year
15
Net current assets
Total Assets less current liabilities
Net Assets
Funds
16
Unrestricted
Restricted
Total Funds
Unrestricted
Funds
£
163,327
25,303
155,651
150,324
331,278
(19,435)
311,843
-
475,170
475,170
475,170
-
475,170
Restricted Funds
£
367,602
-
-
735
735
-
735
368,337
368,337
-
368,337
368,337
2021
Total
Funds
£
530,929
25,303
155,651
151,059
332,013
(19,435)
312,578
843,507
843,507
475,170
368,337
843,507
2020
Total
Funds
£
547,789
21,893
152,595
121,739
296,227
(13,470)
282,757
830,546
830,546
438,200
392,346
830,546

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2020. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts under the requirements of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements were approved by the Board of Trustees on 15th September 2021 and were signed on its behalf by:

Mrs S J Kelly –Trustee

Company Registration No. 03791772

Page 9

H.O.P.E. for Children and Their Families Limited

Cash Flow Statement for the year ended 31 March 2021

----- Start of picture text -----
2021 2020
£ £
Cashflows from Operating activities
Cash absorbed by operations 28,541 (51,685)
Net Cash used in operating activities 28,541 (51,685)
Cashflows from investing activities:
-
Purchase of tangible fixed assets (5,220)
Interest Received 3,836 3,601
Net cash (provided by) used in investing activities 3,836 (1,619)
Change in cash and cash equivalents in the reporting period 32,377 (53,304)
Cash and cash equivalents at the beginning of the reporting period 274,334 327,638
Cash and cash equivalents at the end of the reporting period 306,711 274,334
Reconciliation of net expenditure to net cash flow from
Operating activities
2021 2020
£ £
Net expenditure for the reporting period (as per the statement of financial
12,961 (60,932)
activities)
Adjustments for:
Depreciation charges 16,859 16,598
investment income recognised in surplus (2,833) (3,601)
(Increase)/decrease in stocks - 676
(Increase)/decrease in debtors (4,413) 1,904
(Decrease)/increase in creditors 5,967 (6,330)
Net cash provided by (used in) operating activities 28,541 (51,685)
----- End of picture text -----

Page 10

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] 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) (as amended for accounting periods commencing from 1[st] 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.

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

Going concern

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

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.

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.

Tangible fixed assets

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

. Freehold property - 2% on cost Equipment - 20% on cost Furniture & fittings - 20% on cost

Taxation

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

Page 11

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] March 2021

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the directors for particular purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the charity for particular purposes.

Financial instruments

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

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

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

Basic financial assets

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

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction. Financial liabilities classified as payable within one year are not amortised.

Employee benefits

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

Critical accounting estimates and judgements

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

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

Page 12

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] March 2021

2.Donations and Legacies
Donations
3. Income from Charitable Activities
Activity
Grants
Support for children and their families
Fees receivable
Support for children and their families
4. Other Trading Activities
Fundraising Events
Café Sales
Other Income
5. Investment Income
Investment Income
2021
Unrestricted
£
2,871
212,800
97,489
310,289
-
5,083
24,404
29,487
2,833
2021
Restricted
£
300
143,339
(10)
143,329
-
-
-
-
-
2021
Total
£
3,171
2021
£
356,139
97,479
453,618
2021
£
-
5,083
24,404
29,487
2021
£
2,833
2020
£
9,057
2020
£
179,598
212,442
392,040
2020
£
1,143
44,822
25,627
71,592
2020
£
3,601

6. Raising Funds

Raising donations and legacies

Fundraising costs
7. Charitable Activities costs
Support for children and their families
31 st March 2020
Direct Costs
£
474,240
534,522
2021
£
-
Support costs
(see note 8)
£
1,908
2,106
2020
£
595
Totals
£
476,148
536,628

Page 13

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] March 2021

8. Support Costs

Support for children and their families
31 st March 2020
Support costs included in the above are as follows
Bank Charges
over accrual for audit in prior year
Independent Examiners remuneration
9. Net Expenditure
Net expenditure is stated after charging/(crediting):
Independent Examiners remuneration
Depreciation
Finance
£
588
906
Governance
Costs
£
1,320
1,200
2021
Support for
children and
their families
£
588
(60)
1,380
1,908
2021
£
1,320
16,859
Totals
£
1,908
2,106
2020
Support for
children and
their families
£
906
-
1,200
2,106
2020
£
1,200
16,598

10. Trustees Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020

11. Staff Costs

Wages & Salaries
Social Security Costs
Pension Costs
Full Time equivalent
Headcount
The average monthly number of employees during the year was as follows:
Remuneration of key management personnel
Total for the year
2021
£
357,572
11,176
5,836
374,584
2021
18
29
2021
£
132,519
2020
£
392,819
21,795
6,372
420,986
2020
20
33
2020
£
141,755

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

Page 14

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] March 2021

12. Comparatives for the Statement of Financial Activities

Income and Endowments from
Donations and Legacies
Charitable activities
Support for children and their families
Other trading activities
Investment Income
Total
Expenditure on
Raising funds
Charitable activities
Support for children and their families
Total
Net Expenditure
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
Represented by:
Tangible fixed assets
Net current assets
13.Tangible Fixed Assets
COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
Freehold
Property
£
705,602
-
705,602
166,729
12,884
179,613
525,989
538,873
2020
Unrestricted
Funds
£
7,327
370,958
71,592
3,601
453,478
595
512,979
513,574
(60,096)
498,296
438,200
167,272
270,928
438,200
Equipment
£
78,206
-
78,206
73,727
2,932
76,659
1,547
4,479
2020
Restricted
Funds
£
1,730
21,082
-
-
22,812
-
23,649
23,649
(837)
393,183
392,346
380,517
11,829
392,346
Furniture and
Fittings
£
17,634
-
17,634
13,197
1,044
14,241
3,393
4,437
2020
Total Funds
£
9,057
392,040
71,592
3,601
476,290
595
536,628
537,223
(60,933)
891,479
830,546
547,789
282,757
830,546
Totals
£
801,442
-
801,442
253,653
16,860
270,513
530,929
547,789

Included in cost or valuation of land and buildings is freehold land of £61,417 (2019 £61,417) which is not depreciated.

Page 15

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements

for the year ended 31[st] March 2021

14. Debtors: Amounts falling due within one year

Trade debtors
Other debtors
Prepayments and accrued income
15.Creditors: amounts falling due within one year
Trade Creditors
Social security and other taxes
Other creditors
Accruals and deferred income
2021
£
8,818
245
16,240
25,303
2021
£
10,379
3,703
2,042
3,311
19,435
2020
£
1,410
245
20,238
21,893
2020
£
1,210
3,741
5,115
3,404
13,470

16. Movement in funds

Unrestricted Funds
General Funds
Restricted Funds
Grants for new building
Relief In Need Fund
Ground Source Heat Pump
EF Bulmer grant
Inclusion, Pupil Premium and Deprivation support, Herefordshire Council
National Lottery:Community Hub
National Lottery: Building Resilience
G Simmons
Western Power
At 01/04/2020
438,200
350,888
200
29,629
10,181
1,448
-
-
-
-
392,346
-
830,546
Incoming
Resources
345,479
-
(10)
-
-
692
64,040
77,858
300
750
143,630
489,109
Resources
Expended
(308,509)
(11,986)
(190)
(930)
(10,181)
(1,421)
(64,040)
(77,858)
(283)
(750)
(167,639)
(476,148)
At 01/04/2021
475,170
338,901
-
28,700
-
719
-
-
17
-
368,337
-
843,507

Restricted funds are held for the following purposes

Grants for new building & Ground Source Heat pump : for construction of facilities and to meet subsequent depreciation charges.

Relief in Need grant : for services and resources targeted at families in need in the Bromyard area.

CAFCASS and EF Bulmer grants : for the support of the Contact centre, providing staff and resources to assist non-resident parents maintain contact with children.

Herefordshire Council grants: for staff time and equipment to support children with identified needs in Early Years

National Lottery grants: for support to the local community during COVID restrictions

G Simmons & Western Power: grants for equipment

Page 16

H.O.P.E. for Children and Their Families Limited

Notes to the Financial Statements for the year ended 31[st] March 2021

Comparatives for Movement in funds
Comparatives for Movement in funds
Unrestricted Funds
General Funds
Restricted Funds
Grants for new building
Relief In Need Fund
Ground Source Heat Pump
CAFCASS
EF Bulmer grant
Inclusion, Pupil Premium and Deprivation support, Herefordshire Council
Baron Davenport Trust
Bromyard Town Council
At 01/04/2019
498,296
362,874
-
30,309
-
-
-
-
-
393,183
891,479
Incoming
Resources
453,478
-
2,000
-
2,805
10,181
6,096
750
980
22,812
476,290
Resources
Expended
(513,574)
(11,986)
(1,800)
(680)
(2,805)
-
(4,648)
(750)
(980)
(23,649)
(537,223)
At 31/03/2020
438,200
350,888
200
29,629
-
10,181
1,448
-
-
392,346
830,546

17. Contingent Liabilities

The first building cost of £500,610 has been included in the accounts. This was funded by grants from SureStart and the European Union to the charitable company in partnership with Hereford County Council. The grants were paid to Hereford County Council and there is an agreement with the Council that if the charity does not provide day care and family support from the site for 50 years commencing April 2006, they will have to repay the grants. The amount repayable reduces proportionately over this 50-year period.

18. Related Party Disclosures

£245 was received in April 2018 by Hope Enterprises Ltd, which amount is owed to the charity and remains outstanding at 31[st] March 2021 (2020 £245).

Page 17