**REGISTERED COMPANY NUMBER: 3818021 (England and Wales) REGISTERED CHARITY NUMBER: 1078094** 

## **REPORT OF THE TRUSTEES AND** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** 

## **FOR** 

**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  11|
|**Report of the Independent Auditors**|12 to  15|
|**Statement of Financial Activities**|16|
|**Balance Sheet**|17|
|**Cash Flow Statement**|18|
|**Notes to the Cash Flow Statement**|19|
|**Notes to the Financial Statements**|20 to  31|
|**Detailed Statement of Financial Activities**|32|





**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st 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). 

Page 1 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **OBJECTIVES AND ACTIVITIES GOALS, SERVICES AND OUTCOMES** 

The charitable objects recorded with the Charity Commission are: 

"To improve the education and development of, and relieve the poverty for, children and young people with disabilities and special needs ordinarily resident in the South East of England through the provision of advice, information and support to them and their parents and carers." 

As a charity, Amaze is required to deliver an identifiable public benefit in accordance with Section 17(5) of the 2011 Charities Act. Amaze has succeeded in this by providing children and young people with special educational needs and disabilities (SEND) and their parent carers, with a range of different direct services as well using the information we gather delivering these, to influence policy and practice via our voice/influencing work. 

Our work in 2020-21 was defined, like everyone else's, by the global Covid-19 pandemic, bringing with it many additional and significant challenges for children and young people with SEND and their families. Research by the Disabled Children's Partnership says families reported 'feeling abandoned' - with vital support reducing or stopping altogether over the past year. Disabled children have seen their conditions worsen, some needs have become more complex; and delays in assessments mean some needs have not been identified.  Alongside this, the emotional health and well-being of all members of the family, including disabled children, their parent carers and their siblings, has worsened. 

So we prioritised our senior managers' time to help influence and improve the way our local, regional and national partners developed their services, policy and strategy in response to the pandemic, as well as our own. Many families reported other services stopping or falling away, or having to wait much longer for assessments and support, so our focus was to let families know we were here for them. 

While we were reacting throughout 2020-21 to changes brought about by Covid-19, we still managed to deliver much of what we planned to during the third and final year of our current strategic plan. The strategy was the result of consultation with parents and young people who use our services, the staff team and external stakeholders. It also draws on a review of national research findings and internal service evaluations. The Chief Executive assumes lead responsibility for its implementation. 

The following review of the year summarises our work, including our response to the challenges brought by Covid-19, underneath our four strategic goals. 

It is worth noting, that the range of services offered by Amaze varies across Sussex according to the funding we receive, with our full holistic service offer available to families in Brighton and Hove, many available in East Sussex, and only the Compass in West Sussex. Our Strategic Plan, which spans 2018-21, included an ambition to be able to offer more of our core services to children, young people and families across Sussex. While Covid-19 has presented some opportunities to develop our offer, we have also had to really prioritise our delivery to families in the greatest need. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **GOAL 1:** 

## **Increase knowledge to empower families and young people by providing a range of high quality, information, advice and support services.** 

Families with disabled children have always told us that life is 'complex' and they feel they are in a 'maze' with new jargon and many different services to navigate at different stages of their (child's) life.  In 'normal times' parents tell us one of the most stressful times is when their child is newly-diagnosed, or awaiting a diagnosis, with many parents facing a huge learning curve as they seek information about their child's additional need(s) and what support is available for them. Also, at the other end of childhood, thinking about the future, having safe relationships, living independently and gaining employment is what most young people with additional needs want, but find it is very hard to achieve. 

Covid-19 threw life up in the air for everybody, but has been additionally challenging for those children and young people with special educational needs and disabilities. Understanding that parent carers had no spare time to keep up with the complex and ever-changing Covid-19 government guidance, we worked swiftly to translate this into locally relevant, accessible, SEND-specific digital resources. Our new Covid-19 pages clearly met a need: they had over 20k page views during the year, and helped to attract 52k new users to the website, an increase of 42% on the previous year. 

Our Special Educational Needs and Disabilities Information, Advice and Support Service (SENDIASS) continued to help high numbers of callers who needed information to navigate the SEND system, advice on particular issues or more in depth casework support. We wanted families to know they could reach out to us by phone or email, so prioritised staffing for our very busy telephone advice line providing advice, support and signposting on subjects that cover education, health, care and other important aspects of a family's life. During 2020-21 the Amaze Advice Line dealt with a total of 3025 enquiries [1817 from Brighton and Hove and 1208 from East Sussex] - a reduction on the year of 18%. These came from 1,948 unique individuals over the year, some using the service more than once. The reduction is due to some rigorous work to avoid double counting and a lower than average call rate in the first half of the year during the first two lockdowns when parents had to care for their children at home 24-7 so had less opportunity to ring to seek our support. The figures suggest we did less work - but in reality our Advice Line was busier than normal, as those that were calling were ringing with more complex and multi-faceted queries, and with increased levels of anxiety which needed supporting. Call volumes picked up significantly during the year - above pre-pandemic levels by quarter four. Staff shortages (as many parent carer staff had to work reduced hours) alongside high call volumes have meant that callers have to wait longer than we would like for a call back. Despite this, we received incredible feedback from parent carers about how valuable they found this service. 

The SENDIASS also offers 1:1 casework advice and support for parent carers or young people that are more vulnerable, or have more complex issues they need help with. In 2020-21 Amaze supported 227 parent carers and young people in this way which is a 48% increase on last year. Whilst good, the figures hide that there continues to be many more families who need more in-depth casework and support, for which funding and capacity does not stretch. Unfortunately, this capacity has had to be reduced, rather than increased, in April 2021, due to decreases in central IASP (information advice and support programme) funding. 

In Brighton & Hove and West Sussex, Amaze's information work is enhanced by our management of the local authority's disability registers (The Compass B&H and Compass WSx). These allow us to maintain regular contact with the families of the 5,147 children and young people registered. While many of our leisure partners had to close their doors during the lockdowns, we were able to quickly generate high quality information about things families could continue to do during lockdowns to maintain their health and wellbeing, and update when offers came back up again. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **GOAL 2:** 

**Improve family and young person well-being and inclusion in their community by increasing access to disability benefits and group/social/leisure and work opportunities.** 

Families with disabled children can feel financially and socially isolated so Amaze has developed additional, complementary services, which help give families the funding and confidence to feel part of, and access, their community. 

As the pandemic continued, the financial, physical and mental health of parent carers was put under increasing strain, especially those whose child was particularly vulnerable so needed to be shielded at home, and where carers had to give up their jobs to care. 

Falling into financial hardship, more families sought help applying for disability (DLA/PIP) benefits for their child, and while we increased our online training and resources, we had to prioritise casework support to the most vulnerable parents with literacy difficulties or where English was not their first language. 

During 2020-21 we provided intensive casework support to 300 families to draft their DLA claim form, and to 96 young people to support their PIP claim. We also worked on 75 mandatory reconsiderations or appeals. A successful claim adds significantly (£8-12k) to a family's annual income, often pulling them out of poverty, and we estimate we help families access an additional £3m in disability and other passported benefits each year. 

We also worked quickly to identify the most vulnerable on our case lists and made proactive check-in phone calls to them during the first lockdown. These were very well received with many saying we were the only agency who had got in touch to see if they were ok. 

Amaze has shown that having someone provide early, informal, peer support is incredibly impactful and knowing how isolated many parent carers were at the start of the year, we prioritised funding for our Face to Face service, offering a trained befriender and a range of support groups in Brighton and Hove and East Sussex. This support had to be offered virtually for much of the year (via phone, email, or Zoom groups) and as this worked so well for parents living in more rural locations, those caring for others at home, or not wanting to spend time travelling, we will keep offering digital alternatives as others return to face to face sessions. During 2020-21 the project matched 51 individuals with befrienders, and facilitated 96 group sessions with 662 attendees. During the year, we continued to provide consultancy and training support to Reaching Families to grow their Face to Face project in West Sussex. 

Amaze has been developing opportunities for young people with SEND to build their confidence and skills to participate more (co-produce) in decisions about service developments and strategies that affect them. We have supported young people to set up a 'Your Voice, Your Choice' group, an advisory group who listen to the young people involved in Amazing Futures and represent their views. We also run a self-advocacy group in partnership with Speak Out (a local charity supporting adults with learning disabilities). In total 278 activity sessions were provided for young people, and 72 received peer support by 34 trained young people. These sessions became a social life-line for many who told us they were not leaving their house for anything else due to high levels of anxiety, and helped build back confidence and skills. 

Other young people told us they found their college courses or work placements had fallen through. As a result, we saw an increase in the number of young people with SEND who are not in education, employment or training (NEET). Our Amazing Futures careers service was able to provide 183 information, advice and guidance sessions, to support some to think about their options and make a plan for their future. Disappointingly, funding for this service reduced during the year, so we were limited in the number of people we were able to help, despite the increasing need for this. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

Parent carers and young people with SEND tell us they feel less isolated and more part of an inclusive community by receiving our newsletters, our Compass e-bulletins and visiting our social media platforms. By the end of the year, the Amaze Facebook page had 3,324 fans, increasing by 13% from the previous year, and we had 3,179 Twitter followers. We are continuing to increase targeted information and content especially produced by and for young people, including video and the Amaz-ine, and via emails and Compass for parent carers. 

Twenty-two Amaze community outreach partnership coffee mornings ran during the year (mostly online) for parent carers living in three neighbourhood estates in Brighton and Hove, attended by 42 parent carers. These aim to identify and support new or isolated parent carers, signpost to relevant agencies and seek to engage them in strategic developments. 

All our groups have been a life line for many families and young people who have felt 'left behind in lockdown'. 

## **GOAL 3:** 

**Improve policy, practice and services across Sussex by providing intelligence from Compass Registers, service delivery and engagement work.** 

In addition to developing and delivering our own services, Amaze has also prioritised our influencing work. This has taken up more of our time than ever during the pandemic, as we have wanted to highlight the different, extra and changing needs of families with disabled children that Covid-19 has brought, and be part of coming up with responsive solutions. For instance, as part of the Sussex Carers' Partnership, Amaze ensured that the local definition of unpaid carer was widened to include all parent carers, ensuring all those who wanted one, were prioritised for a Covid19 vaccination. We then were able to contact all eligible parents and young people using the Compass Database. 

We are active members of the Disabled Children's Partnership and have attended two all-party parliamentary events to lobby for additional funding for disabled children and we also try to influence Sussex MPs. 

We continue to support the development of, and provide strategic and back office support to, the Brighton & Hove Parent Carers' Council (PaCC) and the East Sussex Parent Carer Forum (ESPCF). Both forums have been busy building their membership, with PaCC having 499 and ESPCF 364 members at the year end. Both have reps who attend and feed into many partnerships and projects - working collaboratively to identify improvements and constructive challenge to partners. We also work closely with the West Sussex Parent Carer Forum. 

Amaze has been developing opportunities for young people with SEND to build their confidence and skills to feed into service developments and strategies. Together with Speak Out (a local charity supporting adults with learning disabilities) Amaze continues to host a young person's advisory group and we have supported young people to set up a 'Your Voice, Your Choice' group, for young people to discuss issues that affect them. 

Amaze also captures the views of young people and parent carers who access our services or join the children's disability registers, and we share this intelligence and trends with the parent carer forums. This has added value for the broader parent carer voice work which is held and represented by the forums. At the end of March 2021 Amaze held detailed information about the demographic profile and needs of 5,147 local children and young people with SEND on the children's disability registers - The Compass B&H and The Compass WSx. Children joining The Compass registers are provided with a free Compass Card B&H or Compass Card WSx which gives families free or discounted entry at many local, inclusive leisure opportunities. Amaze also supports the development of Carers' Card offers in Brighton & Hove. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **GOAL 4:** 

**Build Amaze's organisational and financial resilience by developing and supporting our staff and volunteers and diversifying our income.** 

This year we have had to dig deep as an organisation to become nimble and more flexible than ever before, adapting our service offer each time the Covid-19 guidance changed, setting up all staff to work remotely from home, and supporting our many parent carer staff who had to balance their jobs, with providing 24-7 care to their disabled children. 

Covid-19 meant many of our opportunities/routes to diversifying our funding base from individuals, events and corporates virtually ceased overnight. We had to take advantage of the Job Retention Scheme, furloughing 15 staff (mostly parent carers), and sought to reduce costs in areas like rent, venue hire and events via discounts where these regular expenses were not being used as a direct result of the stay at home message. We are thankful to our existing funders and partners who continued to invest in Amaze throughout the crisis and we were successful at bringing in a number of Covid-19 emergency funding grants, sustaining our support and information services throughout the pandemic and deferring some project work, meaning we were able to end the year with a surplus. However, we remain cautious and concerned about our cash flow and income for the end of the 2020-21 financial year and the following 2021-22 as many of these pots end in March 2022. 

## **OUTCOMES:** 

As a result of implementing the current three-year strategy Amaze has supported children and young people with SEND and their parent carers to be: 

- **More informed** about their (child's) additional needs and the support and services 

- **Well supported** to achieve positive outcomes in relation to their (child's) additional needs 

- **More able to deal with** any issues or problems that arise from their (child's) additional needs 

- **Included,** understood or connected to others in similar situation 

- **Listened to** and their views are taken into account regarding their (child's) needs 

We have implemented an outcomes framework that measures how each of the Amaze services contributes to these statements. We gather 'before' and 'after' scores and map these on outcomes stars for individuals receiving longer term casework. 

## **Volunteers** 

Before the pandemic hit, Amaze was supported by about 100 dedicated volunteers working across several of its projects and in its busy office. But these were often retired professionals or parent carers seeking to develop skills and confidence before re-joining the workplace. Sadly, most of our volunteers were not able to continue during the pandemic, apart from a few in the SENDIASS team who were able to take on work remotely. We are looking at how to build back up our use of volunteers idence, lifts. 

The Amazing Futures project had the help of 34 young people Peer Supporters - young volunteers aged 18-25 who are trained to provide peer support to other young people with SEND aged 14-25. Most of the volunteers who are working on the project have additional needs themselves. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **FINANCIAL REVIEW** 

## **Financial position** 

There was a surplus for the period of £57,344  (2020: deficit £26,883) which has increased the reserve brought forward to £572,561 to carry forward at 31 March 2021 of which £462 (2020: £6,236) has to be used on restricted projects. General reserves now stand at £107,099 and £465,000 is set aside for general contingency in the event of closure (see below). 

## **Reserves policy** 

Amaze receives funds from a number of different sources and the majority of the services provided are described in some form of contract or service level agreement or letter of agreement. We are currently heavily dependent upon our core contracts and grants and while the main three contain a requirement for the funder to give 3 months' notice of any intention to withdraw funding or seek changes to the existing arrangements, the effect is generally cancelled out as these are paid quarterly in arrears. Increasingly other funders e.g. CEC (Careers Enterprise Company) are offering 'performance-related' payments, also in arrears - putting more risk onto Amaze. All payments in arrears mean we are having to use our reserves to provide the necessary 'cashflow' to resource our core work. More of our income is becoming increasingly precarious, more short term, often granted one year at a time, with only one month's notice. 

Amaze Trustees therefore feel it is necessary to aim to hold at least three months' worth of operating expenses, plus an amount to cover closure costs, in case any of these core funders have to terminate these agreements without notice. Trustees believe it is important Amaze holds enough financial reserves to ensure an ordered and proper closing of the organisation in these circumstances.  The Trustees only wish to have these financial reserves at a minimum level, thereby not withholding vital funds from service provision, and so commit to reviewing the funds held in reserves annually. 

This year, due to the increase in the size of the staff complement and increased operating costs, the amount Amaze is aiming to hold in contingency for this purpose is £465,000. 

In brief the reserves policy will fund:- 

- 3 months operating costs 

- Any redundancy payments due to employees 

- Support to employees in finding alternative employment 

- Terminating service contracts such as office rent and equipment 

- Accountancy, audit and other professional costs 

These costs have been identified and are being held in our 'Closure contingency reserve'. See additional note (15 below) about movement in funds. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

Amaze is a charitable company limited by guarantee. It was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association.  Under these articles, one third of the Trustees are re-elected at each Annual General Meeting. The organisation is run by a Management Committee comprising the Trustees, who delegate the day to day running to the Chief Executive. 

The Trustees have a broad knowledge of SEND and parenting issues through their involvement in other local organisations and activities and have experience of working in the private, statutory and voluntary sectors, including individuals with professional, financial and other skills. At any one time at least one third of Trustees must also have personal experience of caring for a disabled child. Over the course of this year Amaze has established a Young People's Advisory Group to feed in young people's views to Amaze's service developments and the Amazing Futures Co-ordinator is invited to attend, and input the views of young people, to the Management Committee. 

The Board of Trustees has the power to establish sub-groups which present recommendations to the full Management Committee. It currently operates personnel, finance, strategic communications and strategy sub-groups comprised of a minimum of two Trustees and the Chief Executive. A fundraising sub-group is also attended by the treasurer and one other trustee. From time to time, the Trustees also co-opt parent and professional representatives from both voluntary and statutory organisations who contribute their expertise to discussions but are without voting rights. 

Trustees are recruited by advertisements in Amaze's own publications and those of similar organisations.  The Trustees may co-opt further Trustees at any point during the year, with that appointment to be ratified at the next Annual General Meeting. New Trustees are provided with an induction meeting from the Chief Executive and Chair of the Board of Trustees and a written pack of induction materials including copies of the organisation's key policy documents. 

## **Risk management** 

Charity and business governance principles for best practice highlight the benefits to an organisation of risk management and internal controls, and Amaze's Risk Management Strategy ensures they have the processes in place to identify, evaluate and mitigate risk. During the pandemic, Amaze regularly updated risk assessments for carrying out individual services, and working in different ways. 

The Risk Management processes are subject to periodic review, recognising that new risks will arise whilst others will either disappear or become less significant in terms of priority. On-going risks and their control measures are monitored through the production of a Risk Log, which is updated annually, reviewed and approved by the Management Committee. 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 3818021 (England and Wales) 

**Registered Charity number** 1078094 

**Registered office** Community Base 113 Queens Road Brighton East Sussex BN1 3XG 

## **Trustees** 

Mr H A Clench Ms S A Cox Ms S A Howell (resigned 18/5/2021) Ms D J Norris Ms F Murau Ms S Bennett Mrs D Tuesley Ms A Plant Mr D M Barfoot Mr M Hamdhaidari 

**Company Secretary** Mrs R Travers 

**Senior Statutory Auditor** John Thacker FCA DChA 

## **Auditors** 

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **REFERENCE AND ADMINISTRATIVE DETAILS Bankers** 

Cafcash Limited Kings Hill West Malling Kent ME19 4TA 

Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB Scottish Widows Bank plc 67 Morrison Street Edinburgh EH3 8YJ Shawbrook Bank Limited Lutea House Warley Hill Business Park Great Warley Brentwood Essex CM13 3BE 

## **Patrons** 

Henry Normal Angela Pell Annabel Giles Julia Donaldson Joe Wilkinson Angela Barnes 

## **VOLUNTEERS** 

We have not been able to offer as many volunteering opportunities this year as detailed above 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees (who are also the directors of Amaze Brighton and Hove (A Company Limited By Guarantee) 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 

- 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,  Chariot House Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

Approved by order of the board of trustees on 3 November 2021 and signed on its behalf by: 

Ms D J Norris - Trustee 

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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

## **Opinion** 

We have audited the financial statements of Amaze Brighton and Hove (A Company Limited By Guarantee) (the 'charitable company') for the year ended 31st March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31st March 2021 and of its 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. 

## **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 Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the 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. 

## **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 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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

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. 

In connection with our audit of the financial statements, 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 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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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

In the light of the knowledge and understanding of the 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 where the Companies Act 2006 requires us to report to you if, in our opinion: 

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

- the 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the 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 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 charitable company or to cease operations, or have no realistic alternative but to do so. 

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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

## **Our responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors 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: 

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the industry in which it operates, and considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud. We identified that the following laws and regulations are central to the charitable company: 

- Companies Act 2006 

- Charities Act 2011 

- Charities SORP 2019 

- Health & safety regulations 

We did not find any instances of non-compliance or breaches of the legislation framework applicable to the charitable company. 

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

We identified that the following areas were of high risk: 

-  Completeness of income. We performed various audit tests to ensure that income was not materially understated in the financial statements. 

-  Management override of controls. We performed various audit tests to ensure there was no material management override of controls 

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, UK tax legislation, Charities Act 2011 and Charities SORP 2019. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel when considered necessary. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of management bias by the directors that represented a risk of material misstatement due to fraud. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

Page 14 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

## **Use of our report** 

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

John Thacker FCA DChA (Senior Statutory Auditor) for and on behalf of Chariot House Limited Chartered Accountants and Statutory Auditor 44 Grand Parade Brighton East Sussex BN2 9QA 

Date: 8 November 2021 

Page 15 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>4<br>Grants<br>Services<br>Investment income<br>3<br>Other income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>**Charitable activities**<br>6<br>Staff costs<br>Property costs<br>Administrative costs<br>Other costs<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**Transfers between funds**<br>15<br>**Net movement in funds**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>49,249<br>578,246<br>283,054<br>926<br>36,829<br>948,304<br>69,943<br>804,250<br>1,701<br>2,309<br>2,893<br>881,096<br>67,208<br>(4,090)<br>63,118<br>508,981<br>572,099|Restricted<br>funds<br>£<br>262,507<br>-<br>-<br>-<br>-<br>262,507<br>-<br>193,997<br>10,072<br>25,820<br>42,482<br>272,371<br>(9,864)<br>4,090<br>(5,774)<br>6,236<br>462|2021<br>Total<br>funds<br>£<br>311,756<br>578,246<br>283,054<br>926<br>36,829<br>1,210,811<br>69,943<br>998,247<br>11,773<br>28,129<br>45,375<br>1,153,467<br>57,344<br>-<br>57,344<br>515,217<br>572,561|2020<br>Total<br>funds<br>£<br>205,130<br>573,110<br>345,447<br>767<br>-<br>1,124,454<br>80,177<br>850,492<br>61,238<br>109,636<br>49,794<br>1,151,337<br>(26,883)<br>-<br>(26,883)<br>542,100<br>515,217|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 16 



**AMAZE BRIGHTON AND HOVE** 

## **(A COMPANY LIMITED BY GUARANTEE) (REGISTERED NUMBER: 3818021)** 

## **BALANCE SHEET 31ST MARCH 2021** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>443<br>**CURRENT ASSETS**<br>Debtors<br>12<br>77,008<br>Cash at bank<br>597,413<br>674,421<br>**CREDITORS**<br>Amounts falling due within one year<br>13<br>(102,765)<br>**NET CURRENT ASSETS**<br>571,656<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>572,099<br>**NET ASSETS**<br>572,099<br>**FUNDS**<br>15<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>-<br>-<br>462<br>462<br>-<br>462<br>462<br>462|2021<br>Total<br>funds<br>£<br>443<br>77,008<br>597,875<br>674,883<br>(102,765)<br>572,118<br>572,561<br>572,561<br>572,099<br>462<br>572,561|2020<br>Total<br>funds<br>£<br>885<br>23,819<br>568,201<br>592,020<br>(77,688)<br>514,332<br>515,217<br>515,217<br>508,981<br>6,236<br>515,217|
|---|---|---|---|



These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 3 November 2021 and were signed on its behalf by: 

Ms D J Norris - Trustee 

The notes form part of these financial statements 

Page 17 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash provided by/(used in) investing activities<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>**Cash and cash equivalents at the end of the**<br>**reporting period**|2021<br>£<br>28,748<br>28,748<br>-<br>926<br>926<br>29,674<br>568,201<br>597,875|2020<br>£<br>20,036<br>20,036<br>(1,327)<br>767<br>(560)<br>19,476<br>548,725<br>568,201|
|---|---|---|



The notes form part of these financial statements 

Page 18 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|**1.**|**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH**|**FLOW FROM**|**OPERATING**|
|---|---|---|---|
||**ACTIVITIES**|||
|||2021|2020|
|||£|£|
||**Net income/(expenditure) for the reporting period (as per the Statement**|||
||**of Financial Activities)**|57,344|(26,883)|
||**Adjustments for:**|||
||Depreciation charges|442|442|
||Interest received|(926)|(767)|
||(Increase)/decrease in debtors|(53,189)|67,244|
||Increase/(decrease) in creditors|25,077|(20,000)|
||**Net cash provided by operations**|28,748|20,036|
|2.|**ANALYSIS OF CHANGES IN NET FUNDS**|||



||At 1/4/20|Cash flow|At 31/3/21|At 31/3/21|
|---|---|---|---|---|
||£|£||£|
|**Net cash**|||||
|Cash at bank|568,201|29,674||597,875|
|**Total**|568,201|29,674||597,875|



The notes form part of these financial statements 

Page 19 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST 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. 

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, including taking into account any potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern. 

## **Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. 

Grants, donations and support from funders are recognised as income in the year in which the donor states the funds should be expended. Where no such statement is made the income is recognised in the year in which it is receivable. 

Income received in advance for the provision of specified service is deferred until the criteria for income recognition are 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. 

## **Tangible fixed assets** 

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

Computer equipment - 33% on cost 

The charity does not capitalise assets costing less than £1,000 

## Recognition and measurement 

Fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 

## **Taxation** 

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes.  Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

continued... 

Page 20 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST 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. 

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. 

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. 

## **Pensions** 

The pension cost charge represents the contribution payable by the charity to the employers' defined contribution pension scheme. 

## **Operating Leases** 

Rentals payable under operating leases are charged to the Statement of Financial Activities in the year in which they are payable. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Grants|2021<br>£<br>49,249<br>262,507<br>311,756|2020<br>£<br>73,764<br>131,366|
|---|---|---|
|||205,130|



Grants received, included in the above, are as follows: 

|Brighton and Hove City Council<br>National Lottery Community Fund<br>Henry Smith Trust<br>Department for Education<br>East Sussex County Council<br>Masonic Foundation<br>Global's Make Some Noise<br>Coronavirus Mental Health Response Fund<br>Sussex Learning Network|2021<br>£<br>5,000<br>91,780<br>50,000<br>39,247<br>33,000<br>10,000<br>-<br>19,480<br>14,000<br>262,507|2020<br>£<br>-<br>76,904<br>-<br>15,000<br>-<br>10,000<br>29,462<br>-<br>-|
|---|---|---|
|||131,366|



continued... 

Page 21 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|**3.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Grants<br>Grants<br>Services<br>Services|2021<br>£<br>926<br>2021<br>£<br>578,246<br>283,054<br>861,300|2020<br>£<br>767<br>2020<br>£<br>573,110<br>345,447|
|---|---|---|
|||918,557|



We now have a mix of grant income awarded in total in advance of projects and services delivery contracts payable in arrears or after completion of services. The balance of this shifts each year with an increase in grant income during 20/21. 

Grants received, included in the above, are as follows: 

|Grants received, included in the above, are as follows:|||
|---|---|---|
|Brighton and Hove City Council<br>NHS Brighton and Hove CCG<br>Department for Education<br>West Sussex County Council<br>East Sussex County Council<br>Other Grants under £2,000<br>Trusts and Foundations<br>Other Public Bodies<br>Trust for Developing Communities<br>NHS East Sussex CCG|2021<br>£<br>239,687<br>56,343<br>35,000<br>1,000<br>221,900<br>3,616<br>-<br>-<br>11,700<br>9,000<br>578,246|2020<br>£<br>202,717<br>60,404<br>22,500<br>-<br>204,945<br>-<br>65,044<br>17,500<br>-<br>-|
|||573,110|



continued... 

Page 22 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **5. RAISING FUNDS** 

Grants received from our fundraising activity with larger trusts and foundations are included in grant income and so are shown separately in the accounts. Added to the amount here in 'raising funds' we calculate that fundraised income is three times that of the cost of fundraising. 

. 

## **6. CHARITABLE ACTIVITIES COSTS** 

|Staff costs<br>Property costs<br>Administrative costs<br>Other costs|Direct<br>Costs<br>£<br>998,247<br>11,773<br>28,129<br>45,375|
|---|---|
||1,083,524|



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

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

||2021|2020|
|---|---|---|
||£|£|
|Depreciation - owned assets|442|442|
|Auditors' remuneration|3,700|3,600|



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

In our Articles of Association Trustees are not allowed to receive payments unless contracted to provide a particular service rendered acting other than as a trustee. Last year, payment of £1,136 were made to a trustee. This was agreed by the board under the special circumstances clause as Amaze was asked to write a report into parent participation in East Sussex which required a very fast turnaround and expertise needed someone who understood the SEND agenda and had excellent writing skills and was also a parent carer. No such payment was made this year. 

continued... 

Page 23 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **8. TRUSTEES' REMUNERATION AND BENEFITS - continued** 

## **Trustees' expenses** 

No trustee made a claim for expenses in the year (2020: £15, one trustee), and one trustee was paid £298 (2020: £299) to act as a parent representative for PaCC during the cause of the year. 

## **9. STAFF COSTS** 

|Wages and Salaries<br>Social Security Costs<br>Pension<br>No employees received emoluments in excess of £60,000.<br>Key Management Remuneration amounted to £46,696 (2020: £44,132).<br>Average number of employees<br>Total<br>Full time equivalent basis<br>**10.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>73,764<br>**Charitable activities**<br>Grants<br>573,110<br>Services<br>345,447<br>Investment income<br>767<br>**Total**<br>993,088|2021<br>£<br>814,235<br>57,756<br>34,860<br>906,851<br>Number<br>2021<br>47<br>26<br>Restricted<br>funds<br>£<br>131,366<br>-<br>-<br>-<br>131,366||2020<br>£<br>803,510<br>59,088<br>34,432<br>897,030<br>Number<br>2020<br>45<br>26<br>Total<br>funds<br>£<br>205,130<br>573,110<br>345,447<br>767|
|---|---|---|---|
|||||
||||1,124,454|



continued... 

Page 24 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|**10.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>**EXPENDITURE ON**<br>Raising funds<br>80,177<br>-<br>**Charitable activities**<br>Staff costs<br>724,046<br>126,446<br>Property costs<br>50,314<br>10,924<br>Administrative costs<br>93,698<br>15,938<br>Other costs<br>26,200<br>23,594<br>**Total**<br>974,435<br>176,902<br>**NET INCOME/(EXPENDITURE)**<br>18,653<br>(45,536)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>490,328<br>51,772<br>**TOTAL FUNDS CARRIED FORWARD**<br>508,981<br>6,236<br>**11.**<br>**TANGIBLE FIXED ASSETS**<br>**COST**<br>At 1st April 2020 and 31st March 2021<br>**DEPRECIATION**<br>At 1st April 2020<br>Charge for year<br>At 31st March 2021<br>**NET BOOK VALUE**<br>At 31st March 2021<br>At 31st March 2020|Total<br>funds<br>£<br>80,177<br>850,492<br>61,238<br>109,636<br>49,794<br>1,151,337<br>(26,883)<br>542,100<br>515,217<br>Computer<br>equipment<br>£<br>35,143<br>34,258<br>442<br>34,700<br>443<br>885|
|---|---|



continued... 

Page 25 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

|**12.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Other debtors<br>Prepayments<br>**13.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other creditors<br>Deferred income<br>Accrued expenses<br>**14.**<br>**LEASING AGREEMENTS**|||2020<br>£<br>20,391<br>2,710<br>718|
|---|---|---|---|
||||23,819|
||||2020<br>£<br>-<br>65,000<br>12,688|
||||77,688|
|||||



Minimum lease payments under non-cancellable operating leases fall due as follows: 

|Within one year<br>Between one and five years|2021<br>£<br>10,392<br>31,176<br>41,568|2020<br>£<br>10,392<br>41,568|
|---|---|---|
|||51,960|



continued... 

Page 26 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

## **15. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Designated funds - Projects<br>Designated funds - Closure contingency<br>Designated Fund - Hazel Herovitsch fund<br>YP Training<br>Designated funds - East Sussex Futures<br>Awards<br>Designated Funds - ESPCF<br>Designated Funds - F2F WSX<br>Designated Funds - Strategic Project<br>Infrastructure<br>**Restricted funds**<br>Henry Smith Trust<br>National Lottery Community Fund<br>Department for Education<br>Garfield Weston Foundation<br>Global's Make Some Noise<br>Masonic Foundation<br>**TOTAL FUNDS**|At 1/4/20<br>£<br>12,373<br>-<br>457,000<br>2,170<br>6,500<br>8,480<br>2,458<br>20,000<br>508,981<br>(8,661)<br>6,687<br>824<br>462<br>6,560<br>364<br>6,236<br>515,217|Net<br>movement<br>in funds<br>£<br>60,703<br>13,306<br>-<br>-<br>(4,167)<br>(270)<br>(2,364)<br>-<br>67,208<br>7,563<br>(9,074)<br>(1,163)<br>-<br>(6,560)<br>(630)<br>(9,864)<br>57,344|Transfers<br>between<br>funds<br>£<br>(26,996)<br>-<br>8,000<br>-<br>-<br>-<br>(94)<br>15,000<br>(4,090)<br>1,098<br>2,387<br>339<br>-<br>-<br>266<br>4,090<br>-|At<br>31/3/21<br>£<br>46,080<br>13,306<br>465,000<br>2,170<br>2,333<br>8,210<br>-<br>35,000<br>572,099<br>-<br>-<br>-<br>462<br>-<br>-<br>462<br>572,561|
|---|---|---|---|---|



continued... 

Page 27 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

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

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

|**Unrestricted funds**<br>General fund<br>Designated funds - Projects<br>Designated funds - East Sussex Futures<br>Awards<br>Designated Funds - ESPCF<br>Designated Funds - F2F WSX<br>Designated - Sussex Learning Network<br>**Restricted funds**<br>Henry Smith Trust<br>Brighton & Hove City Council - Covid<br>Winter Grant<br>National Lottery Community Fund<br>Department for Education<br>Global's Make Some Noise<br>Masonic Foundation<br>Sussex Learning Network<br>East Sussex County Council - Covid Winter<br>Grant<br>Coronavirus Mental Health Response Fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>690,729<br>196,480<br>26,902<br>20,000<br>-<br>14,193<br>948,304<br>50,000<br>5,000<br>91,780<br>39,247<br>-<br>10,000<br>14,000<br>33,000<br>19,480<br>262,507<br>1,210,811|Resources<br>expended<br>£<br>(630,026)<br>(183,174)<br>(31,069)<br>(20,270)<br>(2,364)<br>(14,193)<br>(881,096)<br>(42,437)<br>(5,000)<br>(100,854)<br>(40,410)<br>(6,560)<br>(10,630)<br>(14,000)<br>(33,000)<br>(19,480)<br>(272,371)<br>(1,153,467)|Movement<br>in funds<br>£<br>60,703<br>13,306<br>(4,167)<br>(270)<br>(2,364)<br>-<br>67,208<br>7,563<br>-<br>(9,074)<br>(1,163)<br>(6,560)<br>(630)<br>-<br>-<br>-<br>(9,864)<br>57,344|
|---|---|---|---|



continued... 

Page 28 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

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

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>Designated funds - Projects<br>Designated funds - Closure contingency<br>Designated Fund - Hazel Herovitsch fund<br>YP Training<br>Designated funds - Face2Face<br>Designated funds - East Sussex Futures<br>Awards<br>Designated Funds - ESPCF<br>Designated Funds - F2F WSX<br>Designated Funds - Strategic Project<br>Infrastructure<br>**Restricted funds**<br>Henry Smith Trust<br>National Lottery Community Fund<br>Department for Education<br>Garfield Weston Foundation<br>Global's Make Some Noise<br>Masonic Foundation<br>**TOTAL FUNDS**|At 1/4/19<br>£<br>(23,461)<br>-<br>502,000<br>2,170<br>1,274<br>8,345<br>-<br>-<br>-<br>490,328<br>42,121<br>1,619<br>-<br>5,408<br>2,624<br>-<br>51,772<br>542,100|Net<br>movement<br>in funds<br>£<br>12,834<br>10,532<br>-<br>-<br>(4,656)<br>(57)<br>-<br>-<br>-<br>18,653<br>(50,782)<br>5,068<br>824<br>(4,946)<br>3,936<br>364<br>(45,536)<br>(26,883)|Transfers<br>between<br>funds<br>£<br>23,000<br>(10,532)<br>(45,000)<br>-<br>3,382<br>(1,788)<br>8,480<br>2,458<br>20,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|At<br>31/3/20<br>£<br>12,373<br>-<br>457,000<br>2,170<br>-<br>6,500<br>8,480<br>2,458<br>20,000<br>508,981<br>(8,661)<br>6,687<br>824<br>462<br>6,560<br>364<br>6,236<br>515,217|
|---|---|---|---|---|



continued... 

Page 29 



**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

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

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

|**Unrestricted funds**<br>General fund<br>Designated funds - Projects<br>Designated funds - Face2Face<br>Designated funds - East Sussex Futures<br>Awards<br>**Restricted funds**<br>Henry Smith Trust<br>National Lottery Community Fund<br>Department for Education<br>Garfield Weston Foundation<br>Global's Make Some Noise<br>Masonic Foundation<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>789,080<br>102,831<br>53,495<br>47,682<br>993,088<br>-<br>76,904<br>15,000<br>-<br>29,462<br>10,000<br>131,366<br>1,124,454|Resources<br>expended<br>£<br>(776,246)<br>(92,299)<br>(58,151)<br>(47,739)<br>(974,435)<br>(50,782)<br>(71,836)<br>(14,176)<br>(4,946)<br>(25,526)<br>(9,636)<br>(176,902)<br>(1,151,337)|Movement<br>in funds<br>£<br>12,834<br>10,532<br>(4,656)<br>(57)<br>18,653<br>(50,782)<br>5,068<br>824<br>(4,946)<br>3,936<br>364<br>(45,536)<br>(26,883)|
|---|---|---|---|



## **Restricted Funds** 

**Brighton and Hove City Council** Covid Winter Grant has been provided as grants to vulnerable families supported by our Disability Living Allowance Project in Brighton and Hove, to purchase food and fuel. The amount received during the year was spent in 2020/21. 

**Careers and Enterprise Fund** has funded our Amazing Futures Careers Support Project in Brighton and Hove and East Sussex. The amount received during the year was spent in 2020/21. 

**Coronavirus Mental Health Response Fund** has funded our Face to Face project in Brighton and Hove and East Sussex. The amount received during the year was spent in 2020/21. 

**Department for Education** Council (PaCC) in Brighton and Hove. The amount received during the year was spent in 2020/21. 

**East Sussex County Council Covid Winter Grant** has been provided as grants to vulnerable families to purchase food and fuel in East Sussex. The amount received during the year was spent in 2020/21. 

**Garfield Weston Foundation** has funded the Disability Living Allowance Project in Brighton and Hove and East Sussex. The amount received during the year is for ongoing work and the fund balance is planned to be spent in 2021/22. 

has funded our Community Outreach Project in Brighton and Hove and our Amazing Futures Project in East Sussex. The amount received during the year was spent in 2020/21. 

continued... 

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**AMAZE BRIGHTON AND HOVE (A COMPANY LIMITED BY GUARANTEE)** 

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

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

**Henry Smith Trust and Masonic Charitable Foundation** have funded the Disability Living Allowance Project in Brighton and Hove and East Sussex. The amount received during the year was spent in 2020/21. 

**National Lottery Community Fund** has funded our Amazing Futures Project in Brighton and Hove. The amount received during the year was spent in 2020/21. 

**National Lottery Community Fund Covid-19 Fund** has funded our Covid-19 response in Brighton and Hove and the wider Sussex area, including our communications work, Advice line and Face to Face Project. The amount received during the year was spent in 2020/21. 

**Sussex Learning Network** has funded our Amazing Futures Careers Support Project in Brighton and Hove and East Sussex. The amount received during the year is for ongoing work and the fund balance is planned to be spent in 2021/22 

## **The purpose of Designated funds is as follows:** 

The Closure Contingency Fund will fund:- 

- 3 months operating costs 

- Any redundancy payments due to employees 

- Support to employees in finding alternative employment 

- Terminating service contracts such as office rent and equipment 

- Accountancy, audit and other professional costs 

## **Other Designated funds exist as follows:** 

ESPCF (East Sussex Parent Carer Forum). A new forum for parent carers of children and young people with special educational needs and disabilities (SEND) in East Sussex funding for development. 

F2F WSX (Face to Face Project West Sussex) For training delivery to befrienders postponed due to COVID 

Strategic Digital Infrastructure - For development of our digital infrastructure with online forms and greater use of digital technologies. 

AF ESX Awards - Amazing Futures East Sussex, unrestricted fundraising awards, for young people's activities and support. 

Hazel Herovitsch fund arose from donations made to remember one of our staff who passed away. This will be used to run training courses for young people. 

## **16. CONTINGENT LIABILITIES** 

The charity has been advised by its pension provider that there is an estimated withdrawal liability of £17,870 calculated in September 2020.  As this estimated liability will only crystallise when the last active member leaves the pension plan, no provision for this sum has been provided in these accounts.  A small monthly contribution is being made towards the arrears. 

## **17. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31st March 2021, except for those reported in Note 8. 

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