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2020-08-31-accounts

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] AUGUST 2020

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2020

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] August 2020 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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[st] January 2015).

DIRECTORS AND TRUSTEES

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees serving during the year and since the year end were as follows:

Key Management Personnel: Trustees and Directors

Mrs. S.P. Walton Mr. C.B. Mills Mrs. A.M. Xiourouppa Mr. M.G. Withenshaw ( appointed 19[th] February 2020 ) Mr. P. Lewis Mr. M.D. Read ( appointed 13[th] August 2020 ) Mr. R.P.B. Walton

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organisation is a charitable company limited by shares, incorporated on 13[th] August 1998 and registered as a charity on 24[th] February 2000. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Trustee Recruitment, Appointment, Induction and Training

Any trustee vacancies will be reported at the Annual General Meeting, inviting applicants to apply and any vacancies arising between Annual General Meetings will be advertised to the members.

All applicants go through a selection process with existing trustees.

All trustees receive training organised internally.

Organisation

The administration of the charity is carried out by the trustees who are responsible for the strategic direction and policy of the charity and all related decisions. Trustees meet on a quarterly basis to discuss the operations of the charity. During these meetings aims, objectives and activities are reviewed, ensuring the charity remains focused on its stated purpose, as set out in the objects contained in the charity’s Memorandum and Articles of Association.

One of the trustees receives remuneration from his work with the charity, see note 8 to the financial statements. No other trustee receives remuneration or other benefit from their work with the charity.

All remunerations are set by the Board of Trustees and reviewed annually.

OBJECTS

The object of the charity is to provide a therapeutic workshop facility enabling adults with special needs to experience the world of work in a controlled and supportive environment.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

REVIEW OF ACTIVITIES, PLANS AND FUTURE COMMITMENTS

In line with most businesses and charities the financial year 2019-2020 has been challenging, as a direct result of the Coronavirus pandemic.

Up until the national lockdown in March 2020 the number of service users with learning disabilities accessing SCB remained at its capacity of 23, facilitated by some service users coordinating their days of attendance to allow increased numbers to access the workshop. Since the lifting of restrictions and, having received given clearance by the local Council to reopen in July, the service has resumed for those wishing, and able, to attend. Due to social distancing regulations the maximum capacity has had to be reduced to 16, which currently we are able to accommodate.

We currently employ 7 staff, comprising of our Manager, Supervisor, 3 full time workshop assistants and 2 part time assistants. In addition we have a bank of 3 Volunteers who offer support on a regular basis, which is much appreciated. Four members of staff were furloughed during the lockdown whilst the remaining three staff maintained orders and customer contact. Telephone support was also offered to service users who required additional support, especially with regards to mental health issues, which is continuing for those currently unable to attend.

Up to the lockdown work throughput was buoyant and figures were keeping pace, if not slightly up, on the previous financial year. The enforced lockdown hit hard financially as most of our customers were forced to close. Also, due to not being able to offer a service, funding for those accessing the workshop ceased until such time as the workshop reopened in July, albeit with limited numbers. Since reopening our loyal customers have demonstrated support for the workshop and work throughput has returned to something near pre Covid levels.

In addition to receiving furlough payments to cover four staff salaries we were successful in our application to the council for a discretionary grant of £7,500. This has helped greatly, especially as fund raising activities have been curtailed for most of the year.

The lease on the current property is due to expire at the end of December 2021, offering the charity a further 16 months security. Discussions to open negotiations to extend the lease will commence in the early months of 2021, when alternatives will also be considered by the Trustees.

Based on comments received from parents and carers and, indeed, service users, the need for the facility has been heightened as a result of the pandemic. With SCB currently operating at full capacity within the restraints of current government guidelines, and further service users hoping to return when safe to do so the trustees, who meet on a quarterly basis, are happy that the charity’s achievements during 2019-2020 are consistent with the objectives set.

DELIVERY OF PUBLIC BENEFIT

The public have benefitted from the activities provided by the charity, through:-

In shaping our objectives and planning our activities for the year, the trustees have considered the Charity Commission’s guidance on public benefit.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED COMPANY NUMBER 03615414

REGISTERED CHARITY NUMBER 1079534

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

FINANCIAL REVIEW

Net Outgoing Resources

During the year the charity had net outgoing resources of £10,982 ( 2019: net incoming resources £75,875) from all its activities. Income from donations and grants during the year totalled £13,075 (2019: £12,996) .

The main source of incoming resources was Trading Income which totalled £186,328 ( 2019: £292,915 ). This income source supports the key objectives of the charity and the main outgoing resources related to Charitable Activities which totalled £204,337 ( 2019: £227,336 ). Within Charitable Activities the main item of cost was Staff Costs of £148,553 ( 2019: £166,273 ).

Fixed Assets

The net book value of fixed assets of the charity is £3,207 (2019: £3,557) being £3,206 for Plant and Machinery and £1 for Motor Vehicles.

Fixed asset additions during the year totalled £Nil (2019: £2,940) .

Details of fixed assets are shown at note 9.

RISK MANAGEMENT

The trustees have a risk management strategy which comprises:

In the current climate the trustees consider the financial sustainability of the charity to be secure, based on those accessing the service being able to continue to purchase their placement through the Government’s ‘Direct Payment’ scheme as part of their assessed care needs package.

Attention has also been focussed on non-financial risks arising from fire and health and safety. These risks are managed by having robust policies and procedures in place and up to date, and regular awareness training for staff working in these operational areas.

RESERVES POLICY AND GOING CONCERN

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure and at the year end total funds totalled £363,424 ( 2019: £374,406 ) comprising entirely unrestricted funds. The charity has no restricted fund balances in either the current or previous years. At the year end cash at bank totalled £350,824 ( 2019: £364,066 ). The trustees consider that the level of reserves as at 31[st] August 2020 is satisfactory given the charity’s circumstances.

The charity had no reserves with a negative balance at the year end.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees 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. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, the surplus or deficit of the charity for the period, its assets and liabilities at the end of the period and clearly distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:-

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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 charity and therefore for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In determining how amounts are presented within items in the Statement of Financial Activities and Balance Sheet, the trustees must have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Office Quakers Coppice,
Crewe Gates Farm Industrial Estate,
Crewe,
Cheshire.
CW1 6FA
Accountants Hardwickes,
Etruria Old Road,
Stoke-on-Trent,
Staffordshire.
ST1 5PE
Bankers Barclays Bank Plc,
38 Market Street,
Crewe,
Cheshire.
CW1 2ET
Solicitors Butcher & Barlow LLP,
31 Middlewich Road,
Sandbach.
CW11 1HW
By order of the Board of Trustees
C.B. Mills
………................................ Trustee

31[st] October, 2020

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

I report on the attached accounts of the charity for the year ended 31[st] August 2020.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no matters have come to my attention which give me cause to believe that, in any material respect:

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 accounts to be reached.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED (CONTINUED)

USE OF THIS REPORT

This report is made solely to the Trustees of Supported Community Business (Special Needs) Limited as a body in accordance with the terms of the engagement letter dated 24[th] October, 2011. The Independent Examination work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for the Independent Examination work, for this report, or for the opinions I have formed.

D.R. Shaw Bsc., F.C.A

Hardwickes, Etruria Old Road, Stoke-on-Trent, Staffordshire. ST1 5PE

31[st] October, 2020

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31[st] AUGUST 2020

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds:-
Voluntary Income:-
Donations
2
Investment Income and Interest
3
Incoming Resources from Charitable Activities:-
Trading Income
Fund Raising
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable Activities
4
Support Costs
4
TOTAL RESOURCES EXPENDED
NET (OUTGOING)/INCOMING RESOURCES
FOR THE YEAR BEING NET MOVEMENTS
IN FUNDS FOR THE YEAR
6
Reconciliation of Funds
Total Funds at 1stSeptember 2019/2018
TOTAL FUNDS AT 31st AUGUST 2020/2019		 Unrestricted
Funds
2020
£
13,075
915
186,328
-
200,318
204,337
6,963
211,300
(10,982)
374,406
363,424		 Restricted
Funds
2020
£

-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
2020
£

-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2020
£

13,075
915
186,328
-
200,318
204,337
6,963
211,300
(10,982)
374,406
363,424		 Total
Funds
2019
£
12,996
755
292,915
2,945
309,611
227,336
6,400
233,736
75,875
298,531
374,406

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The attached notes form part of these accounts.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED Charity Number 1079534 Company Number 03615414 (England & Wales)

BALANCE SHEET AS AT 31[st] AUGUST 2020

FIXED ASSETS
Tangible Fixed Assets
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
CREDITORS:Amounts Falling Due
Within One Year
NET CURRENT ASSETS
NET ASSETS
CAPITAL AND RESERVES
Called-up Share Capital
Unrestricted Funds
TOTAL FUNDS		 Notes


9
10
11

12		 2020
£

15,575
350,824
366,399
(6,082)		 £

3,207
360,317
363,524
100
363,424
363,524		 2019
£

12,119
364,066
376,185
(5,236)		 £
3,557
370,949
374,506
100
374,406
374,506

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006.

For the financial year ended 31[st ] August, 2020 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies and the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board of Trustees on 31[st] October, 2020 and signed on its behalf by

C.B. Mills Director

The attached notes form part of these accounts.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020

1. ACCOUNTING POLICIES

The principal accounting policies adopted in the preparation of the financial statements are as follows:

a) Basis of Preparation

The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Supported Community Business (Special Needs) Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy note.

The financial statements cover Supported Community Business (Special Needs) Limited as an individual company. Supported Community Business (Special Needs) Limited is incorporated in England and Wales. The financial statements are presented in Sterling (£) and have been rounded to the nearest pound.

b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS102 and the Charities SORP FRS 102 the restatement of comparative items was required.

c) Preparation of the accounts on a Going Concern Basis

The trustees are of the view that there are no material uncertainties about the charity’s ability to continue as a going concern.

d) Income

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

Donations and revenue grants are credited to the Statement of Financial Activities on a receivable basis. Capital grants are shown as deferred income and credited to the Statement of Financial Activities over the same depreciation periods as the assets to which they relate.

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

e) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f) Fund Accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, and where appropriate, a fair allocation of the depreciation charge.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

g)

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h)

Allocation of Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s activities. The bases on which support costs have been allocated are set out in note 5.

i) Operating Leases

Rentals under operating leases are charged to the Statement of Financial Activities as they fall due.

j)

Fixed Assets and Depreciation

Expenditure is capitalised as Fixed Assets in accordance with current accounting principles. Tangible fixed assets are depreciated at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life at the following annual rates:-

k)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l)

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and balances in bank current accounts and bank deposit accounts.

m)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

n) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS

The Football Association
(nominated by Crewe
Alexandra Football Club)
Rotary Club Crewe
Local Authority Grant
Rotary Club Crewe & Nantwich Weaver
Donations via Target 101
Donations via Just Giving
Donations via The Giving
Machine
Donations via Giving Lottery
Aviva Community Account
HMRC Gift Aid
Christmas Party Donation
Other Donations		 Unrestricted
Funds
2020
£

-
250
7,500
-
472
1,142
55
712
-
828
250
1,866
13,075		 Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2020
2019
£
£
-
1,000
250
250
7,500
-
-
2,500
472
472
1,142
918
55
82
712
-
5,000
828
625
250
250
1,866
13,075
1,899
12,996
  1. INVESTMENT INCOME AND INTEREST

Investment income of £915 (2019: £755) comprises interest on cash deposits with UK banks.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

4. RESOURCES EXPENDED

. RESOURCES EXPENDED

Charitable Activities
Staff Costs (Note 7)
Staff Pensions (Note 7)
Rent and Rates
Heat and Light
Insurance
Repairs and Renewals
Telephone
Printing, Postage and Stationery
Motor Expenses
Advertising
Sundry Expenses
Professional Fees
Depreciation
Health and Safety
Support Costs
Staff Costs (Note 7)
Staff Pensions (Note 7)
Accountancy and Bookkeeping		 Unrestricted
Funds
2020
£

148,553
14,371
20,147
1,925
4,152
1,874
1,018
876
1,858
-
3,629
4,509
350
1,075
204,337
4,582
246
2,135
6,963		 Restricted
Funds

2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2020
2019
£
£
148,553
166,273
14,371
8,171
20,147
19,480
1,925
2,861
4,152
3,485
1,874
6,362
1,018
1,268
876
926
1,858
6,390
-
14
3,629
7,884
4,509
3,271
350
395
1,075
204,337
556
227,336
4,582
4,395
246
205
2,135
6,963
1,800
6,400

5. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Refer to the table below for the basis for appointment and the analysis of support and governance costs.

Analysis of support and governance costs

Charitable Activities

Staff Costs
Staff Pensions
Accountancy Services and
Independent Examination		 General
Support
£
2,749
148
290
3,187		 Governance
Function
£

1,833
98
1,845
3,776		 Governance
Function
£

1,833
98
1,845
3,776		 Total
£
4,582
246
2,135
6,963		 Basis of Apportionment

Allocated on time
Allocated on time
Allocated on time

6. NET INCOMING RESOURCES FOR THE YEAR

The net incoming resources are stated after charging:

Depreciation Accountancy Independent Examination

£
350
1,015
1,120		 £
395
700
1,100

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

7. STAFF COSTS AND NUMBERS


Salaries and Wages

Staff Pensions
Social Security Costs
 2020
£
143,976

14,617
9,159
167,752
 2019
£
161,130
8,376
9,538		 2019

179,044

No employee received emoluments of more than £60,000.

Key Management Personnel Remuneration during the year was £45,819 ( 2019: £43,955 ).

The average monthly headcount (including part time staff) was 7 staff (2019: 7 staff) .

The charity operates a defined contribution pension scheme, the assets of which are held separately from those of the charity in an independently administered fund. The pension charge represents contributions due from the charity.

8. DIRECTORS' EMOLUMENTS

9.

DIRECTORS' EMOLUMENTS
Aggregate emoluments
TANGIBLE FIXED ASSETS
Cost

At 1stSeptember 2019
At 31stAugust 2020
Depreciation
At 1stSeptember 2019

Charge in the year

At 31stAugust 2020
Net Book Values
At 31stAugust 2020
At 31stAugust 2019		 Plant and
Machinery
£
9,022
__
9,022
5,466
350
__
5,816
3,206
3,556		 2020

£
48,283

Motor Vehicles
£

16,826
___
16,826		 2019
£
46,009
Total
£
25,848
_
25,848


5,466
350
___
5,816		 16,825
-
___
16,825		 22,291
350
_
22,641
3,206 1 3,207
3,556 1 3,557

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

10. DEBTORS

10. DEBTORS
11.
12.

Trade Debtors
Prepayments
CREDITORS:Amounts Falling Due Within One Year

Trade Creditors
Taxation and Social Security
Accruals
CALLED-UP SHARE CAPITAL

Equity Shares:-
Called-up, Allotted and Fully Paid:-
100 Ordinary Shares of £1 each		 2020

£

13,908
1,667
15,575
£
-
3,678
2,404
6,082
2020

£
100		 2019
£
10,452
1,667
12,119
£
189
3,037
2,010
5,236
2019
£
100


13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Fixed Assets
Current Assets
Current Liabilities

14.
MOVEMENT IN FUNDS		 General Funds
£
3,207
366,399
(6,082)
363,524		 Restricted Funds
£
-
-
-
-		 Total Funds
£
3,207
366,399
(6,082)
363,524		 Total Funds
£
3,207
366,399
(6,082)
363,524
£
3,207
366,399
(6,082)
363,524
TOTAL RESTRICTED FUNDS
Unrestricted Funds
General funds
TOTAL UNRESTRICTED FUNDS
TOTAL FUNDS		 At 1st
September
2019
£
-
374,406
374,406
374,406		 Incoming
Resources
£
-
200,318
200,318
200,318		 Outgoing
Resources
£
-
(211,300)
(211,300)
(211,300)		 At 31st
August 2020		 At 31st
August 2020		 At 31st At 31st
2020

£
-
363,424
363,424
363,424

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2020 (CONTINUED)

15. FUTURE FINANCIAL COMMITMENTS

Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:-


Not later than one year
Later than one year and not later than five years		 2020
£
20,000
5,000		 2019
£
20,000
25,000

The charity is controlled by C. B. Mills

  1. CONTROLLING PARTY