## |Report of the Trustees||||||1-3| |---|---|---|---|---|---|---| |independent
Examiner's
Report||||||| |Statement
of financial|activities|(including|summary|income and expenditure|account)|5| |Balance Sheet||||||| |Notes to the Financial|Statements|||||7-28| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||Prepared
in accordance
with FRS102SORP|Prepared
in accordance
with FRS102SORP|Prepared
in accordance
with FRS102SORP|Prepared
in accordance
with FRS102SORP|||||||Page| |---|---|---|---|---|---|---|---|---|---|---|---| |Section A|Statement offinancial activities|(including|||summary||income and expenditure||account)||| |Section B|Balance Sheet as at 31 March|2021|||||||||| |Section C|Notes:||||||||||| ||Basis ofpreparation||||||||||| ||Accounting
policies:||||||||||| |2.1|-Reconciliation
with Previous|Generally Accepted|||||Accounting|Practice|||Not applicable| |2.2to 2.4|-Accounting
policies on Income, Expenditure|||||& Liabilities, Assets|||||9-10| ||Income||||||||||| ||Analysis ofreceipts ofgovernment||grants||||||||Not applicable| ||Donated goods, facilities and services||||||||||13| ||Expenditure||||||||||14| ||Extraordinary
items||||||||||Not applicable| ||Funds received as agent||||||||||Not applicable| ||Support Costs analysis||||||||||Not applicable| |10|Details ofcertain types ofexpenditure||||||||||15| ||Paid employees||||||||||16| |12 .|Defined contribution
pension scheme
defined contribution
scheme.|||or defined benefit scheme||||accounted|for|as a|17| |13|Grantmaking||||||||||Not applicable| |14|Tangible fixed assets||||||||||18| |15|Intangible assets||||||||||Not applicable| |16|Heritage assets||||||||||Not applicable| |17|Investment
assets||||||||||Not applicable| |18|Stocks||||||||||Not applicable| |19|Debtors and prepayments||||||||||19| |20|Creditors and accruals||||||||||20| |21|Provisions
for liabilities
and charges||||||||||| |22|Other disclosures
for debtors,|creditors and other basic financial instruments|||||||||Not applicable| |23|Contingent
liabilities and contingent||assets||||||||Not applicable| |24|Cash at bank and in hand||||||||||22| |25|Fair value ofassets and liabilities||||||||||23| |26|Events after the end ofthe reporting|||period|||||||Not applicable| |27|Charity funds:||||||||||| |27.1|-Details ofmaterial
funds held|and|movements|||during the CURRENT reporting||||period|24| |27.2|-Details ofmaterial
funds held|and|movements|||during the PREVIOUS reporting||||period|25| |28|Transactions
with trustees
and|related parties|||||||||26| |29|Additional
Disclosures||||||||||Not applicable| ||Unused||||||||||27-28| |||||PortsmouthAbuse|PortsmouthAbuse|PortsmouthAbuse|&Rape Counselling|&Rape Counselling|charity|No|No|1079950||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||Service||PARCS|||Company||Na|3643599||||| ||||||||Annual accounts||for the||erlod|||||| |||||Period start||date||01-A r-20||||Per)ad end
date||31-Mar-21||| ||||||||~|~||||~|~|~||| ||||||||||Restricted|||||||| ||||||||Unrestricted||Income|||Endowment|||Prior year|| |Recommended|categories|||by activity||||funds|funds|||funds||Total funds|funds|| |||||||||E||||E||||| |Income (Note|3)|||||||||||||||| |income and endowments|||from:|||||||||||||| |Donsllrxa
and legedas||||||||||||||||| |||||||||13,982||||||13,982|34,393|| |Charitable activities|||||||||507,916|||||507,916|439,904|| |Other trading activities||||||||6,495||||||6,495||736| |Investments||||||||81||||||81||352| |Separate material
Item|ofIncone|||||||||||||||| |Odor||||||||||||||||| |Total||||||||20,558|507,916|||||528,474|475,385|| |Expenditure
(Notes|||8)|||||||||||||| |Expenditure
an:||||||||||||||||| |Raising funds||||||||9,133|10,202|||||19,335|12,825|| |Chsritsbie activities||||||||36,533|499,904|||||536,437|459,369|| |Sepsrste materiel
expense item||||||||||||||||| |Total||||||||45,666|510,106|||||555,772|472,|194| |Net income/(expenditure)||||before tax for|the reporting||period|25,108||2,190||||27,298|3,191|| |Tex payable||||||||||||||||| |Net income/(expenditure)||||after tax before investment||||25,108||2,190||||27,298|3,191|| |Net gains/(losses)
on investments||||||||||||||||| |Net income/(expenditure)||||||||25,108|(2,190|||||27,298|3,191|| |Extraordinary|items|||||||||||||||| |Transfers between||funds||||||||||||||| |Other recognised||gains/(losses):||||||||||||||| |Gains and losses on revaluation|||ofRxed|assets fcr the charity's|own use|||||||||||| |Other gens/(tosses)||||||||||||||||| |Nat movementin||funds||||||25,108||2,190||||27,298|3,191|| |Reconciliation|of|funds:||||||||||||||| |Total furds brought forward||||||||247,434||2,190||||249,624|246,433|| |Total funds camed forward||||||||222,326||||||222,326|249,624|| ||||||~
~
~|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 2||||Accounting
policies||||||||| |2.2 INCOME||||||||||||| |Recognitlon|||of income||These are induded
in the Statement
of Financial Activities (SoFA)when:|||||||| ||||||~
the charily becomes entitled to the resources;|||||||| ||||||~
it is more likely than not that the trustees
will receive the resources;|||||Yes*|No|N/a'| ||||||~
the monetary
value can be measured
with sufficient
reliabiTity.|||||||| |||||||||||Yes'|No'|N/a| |Offsetting|||||There has been no offsetting
ofassets and liabilities, or income and expenses,
unless
required
or permitted
by the FRS 102 SORP or FRS 102.|||||||| |Grants and||donations|||Grants and donations
are only induded
in the SoFA when
the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|||||Yes*|No'|N/a*| ||||||In the case of performance
related grants,
income
must only be recognised|to the extent||||Yes*|No|N/a'| ||||||that the charity has provided
the specified goods or services as entitlement|to the grant||||||| ||||||only occurs when the performance
related
conditions are met (5.16FRS 102 SORP).|||||||| ||||||Legacies are induded
in the SOFA when receipt is probable,
that is, when|there has|been|||Yes|No|N/a| |Legacies|||||grant of probate,
the executors have established
that there are sufficient assets
in the|||||||| ||||||estate and anv conditions
attached
to the leoacv are either within
the control of the charitv|||||||| |||||||||||Yes*|No|N/a'| |Government|||grants||The charity has received
government
grants
in the reporting
period|||||||| ||||||Gift Aid receivable
is induded
in income when there
is a valid derriaration
from the donor.|||||Yes|No'|N/a'| |Tax reclaims||||on donations|Any Gift Aid amount
recovered
on a donation
is considered
to be part ofthat gift and||is|||||| |and gifts|||||treated as an addition
to the same fund as the initial donation
unless the donor or the|||||||v'| ||||||terms of the aooeal have soeciTied otherwise.|||||||| |Contractual|||income and||This is only induded
in the SoFA once the charity has provided
the related|goods or||||Yes'|No'|N/a| |performance|||related grants||senrices or met the performance
related conditions.|||||||| |Donated|goods||||Donated goods are measured
at fair value (the amount
for which the asset
exchanged)
unless impractical
to do so.|could be||||Yes*|No'|N/a*| ||||||The cost of any stock ofgoods donated
for distributio
to beneficiaries
is deemed
to||be the|||Yes'|No'|N/a| ||||||fair value of those gifts at the time of their receipt and they are recognised|on receipt.||In||||| ||||||the reporting
period
in which the stocks are distributed,
they are recognised|as an expense||||||| ||||||at the canying
amount ofthe stocks at distribution.|||||||| |||||||||||Yes*|No*|N/a*| ||||||Donated goods for resale are measured
at fair value on initial recognition,
which
isthe|||||||| ||||||expected proceeds
from sale less the expected costs of sale, and recognised
in 'Income|||||||| ||||||from other trading
activities'
with the conesponding
stock recognised
in Ihe|balance sheet.||||||| ||||||On its sale the value of stock is charged
against 'income
from other trading|activities'|and|||||| ||||||the proceeds
from sale are also recognised as 'Income from other trading
activities'.|||||||| ||||||Goods donated
for on-going
use by the charity are recognised as tangible|fixed assets||and||Yes*|No|N/a| ||||||included
in the SoFA as incoming
resources when receivable.|||||||| |||||||||||Yes*|No'|N/a'| ||||||Gifts in kind for use by the charity are induded
in the SoFA as income from|donations|when|||||| ||||||receivable.|||||||| |Donated|services and||||Donated services and facilities are included
in the SOFA when received at|the value of||the||Yes*|No*|N/a| |facilities|||||gift to the charity provided
the value of the gift can be measured
reliably.|||||||| ||||||with an equivalent
amount
recognised
as an expense
under the appropriate|heading|in the|||Yes|No|N/a| ||||||SOFA.|||||||| |||||||||||Yes*|No'|N/a'| |Support costs|||||The charity has incurred
expenditure
on support costs.|||||||| |Volunteer|help||||The value of any voluntary
help received
is not included
in the accounts but is described
the trustees'
annual
report.||||in|Yes'|No'
v'|N/a'| |Income from|||interest,||This is induded
in the accounts
when
receipt is probable
and the amount
receivable can||||be|Yes*|No|N/a| |royalties|and|||dividends|measured
reliably.|||||||| |Income from|||membership||Membership
subsaiptions
received
in the nature of a gift are recognised
in|Donations|and|||Yes*|No'|N/a'| |subscripffons|||||I egacies.||||||v'|| ||||||Membemhip
subsalptions
which gives a member the right to buy services or other benefits|||||Yes*|No'|N/a'| ||||||are recognised as income earned
from the pmvision
ofgoods and services|as income|from|||||| ||||||charitable
activities.|||||||| |Settlement
claims||of||insurance|Insurance
claims are only included
in the SoFA when the general
income recognition
are met (5.10to 5.12FRS102 SORP) and are included as an item of other income
in
SoFA.||alteria
the|||Yes*|No*|N/a*| |Investment||gains and|||This includes sny realised or unrealised
gains or losses on the sale of investments
and|||any||Yes*|No*|N/a'| |losses|||||gain or loss resulting
from revaluing
investmsnts
to market value at the end|of the year.||||||| ||||||||10|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |2.3 EXPENDITURE|||||||AND LIABILITIES|||||| |Liability|recognition||||||Liabilities are recognised
where
it is more
likely than not that there is a legal or constructive|||Yes'|No|N/a'| ||||||||obligation
committing
the charity to pay out resources and the amount of the obligation||can|||| |Governance||||and support|||Support costs have been allocated between
governance
costs and other support.|||Yes*|No|N/a'| |costs|||||||Governance
costs comprise
all costs involving
public accountabiTNy
of the charity and|its||||| ||||||||compliance
with regulation
and good practice.|||||| ||||||||Support costs indude
central functions
and have been allocated
to adivity cost categories|||Yes*|No'|N/a| ||||||||on a basis consistent
with the use of resources, eg allocating
property costs by fioor|areas,||||| ||||||||or per capita, staff costs by the time spent and other costs by their usage.|||||| |Grants|with||performance||||Where the charity gives a grant with conditions
for its payment
being a speciTic level of|||||| |conditions|||||||service or output
to be provided,
such grants are only recognised
in the SoFA once the|||Yes'|No'|N/a| ||||||||recipient of the grant has provided
lhe specified service or ouiput.|||||| |Grants|payable|||||without|Where there are no conditions
attaching
to the grant that enables the donor charity to|||Yes'
Yes'|No|N/a| |performance||||conditions|||realistically
avoid the commitment,
a liability for the full funding
obligation
must be|||||| ||||||||recoqnised.|||||| |Redundancy|||cost||||The charity made no redundancy
payments
during
the reporting
period.|||Yes'|No*|N/a'| |Deferred income|||||||No material
item ofdeferred
income has been included
in the accounts.|||Yes'|No*|N/a*| |Creditors|||||||The charity has creditors
which are measured
at settlement
amounts
less any trade
discounts||||No'|Nla'| |||||||||||Yes*|No'|N/a| |Provisions|||for liabilities||||A liability is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate of the amount
required
to settle the obligation
at the reporting
date||||v'|| ||||||||The charity accounts for basic financial
instruments
on initial recognition
as per paragraph|||Yes|No'|N/a'| |Basic financial|||||instruments||10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17 to 11.19,|||||| ||||||||FRS102 SORP.|||||| |2.4ASSETS||||||||||||| |Tangible fixed assets for|||||||These are capitalised
if they can be used for mors than one year, and cost at least|||||| |use by|charity||||||They are valued
at cost.|||Yes'|No*|N/a| ||||||||The depreciation
rates and methods
used are disclosed
in note 14.|||||| ||||||||The charity has intangible
fixed assets, that is. non-monetary
assets that do not have|||||| |Intangible||fixed|||assets||physical substance
but are identifiable
and are controlled
by the charity through
custody||or|Yes*|No'|N/a*| ||||||||legal rights.
The amortisation
rates and methods
used are disclosed
in note 15.|||||| ||||||||They are valued
at cost.|||Yes'|No'|N/a.| |Heritage|assets||||||The charity has heritage assets, that is, nonvnonetary
assets with historic, artistic, scientific,
technological,
geophysical
or environmental
qualities
that are held
and maintained|||Yes*|No'|| |||||||||||Yes*|No|N/a| ||||||||They are valued
at cost.|||||| ||||||||Fixed asset investments
in quoted shares, traded
bonds and similar investments
are|valued||Yes'|No|N/a| |Investments|||||||at initially at cost and subsequently
at fair value (their market value) al the year end.
The
same treatment
is applied
to unlisted
investments
unless fair value cannot be measured|||||| ||||||||reliably
in which case it is measured
at cost less impairment.|||||| ||||||||Investments
held for resale or pending
their sale and cash and cash equivalents
with|a||Yes'|No'|N/a| ||||||||maturity
date of less than
1 year are treated as cunent asset investments|||||| |Stocks|and||work|||in|Stocks held for sale as part of nonMaritable
trade are measured
at the lower or cost|or|net|Yes'|No'|N/a| |progress|||||||realisable
value.||||v'|| ||||||||Goods or services provided as part of a charitable
aciivity are measured
at net realisable|||Yes'||| ||||||||value based on the service potential
provided
by items of stock.|||||| ||||||||Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on the|||Yes*|No*|N/a| ||||||||contfacL|||||| ||||||||Oebtors (including
trade debtors and loans receivable) are measured
on initial recognition||at|Yes'|No'|N/e'| |Debtors|||||||settlement
amount
after any trade discounts oramount advanced
by Ihe charily.
Subsequently,
they are measured
at the cash or other consideration
expected
to be|||||| ||||||||racaivart.|||||| ||||||||The charity has investments
which
it holds for resale or pending
their sale and cash and|||Yes'|No'|N/a| |Current|asset|||investments|||cash equivalents
with a maturity
date less than one year. These indude cash on deposit|||||| ||||||||and cash equivalents
with a maturity
of loss than one year held for investment
purposes|||||| ||||||||rather than to meet short4erm
cash commitments
as they fall due.|||Yes'|No*|N/a| ||||||||They are valued
at fair value excepi where
they qualify as basic financial
instruments.|||||| |POLICIES||ADOPTED||||||||||| |ADDITIONAL||||TO OR|||None|||||| |DIFFERENT FROM||||||||||||| |THOSE|ABOVE|||||||||||| |Note 3||||||Income|Income|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||||||||Re|air iofed||||||| ||||||||Analysis||||of income||||||||Unrestricted
funda||Income
funds||Endowment
funds||Toto i funds|||Prior year| |||||||||||||||||||||||||||6||| |Donations|||||Donations||and|ifts|||||||||||13|841||||||13841||34 361| |and legacies:|||||Gift Aid|||||||||||||||141|||||||141|32| ||||||L
acies|||||||||||||||||||||||| ||||||General|grants||provided|||by government/other|||||||||||||||||| ||||||Membership||subscriptions|||||and sponsorships||||||||||||||||| ||||||which are in substance||||||donations|||||||||||||||||| ||||||Donated|goods,||faciTities|||and||services|||||||||||||||| ||||||Other|||||||||||||||||||||||| |||||||||||||||||||Total|13982|||||||13|982|34393| |Charitable|||||Central|Government||||||||||||||||||||||| |activities:|||||NHS|||||||||||||||||50 149||||50|149|| ||||||OPCC|||||||||||||||||53990||||53|990|125560| ||||||Local Author'||||||||||||||||219787||||219||787|184204| ||||||Grants|from Charities||||etc.||||||||||||183990|||183||990|130140| |||||||||||||||||||Total|||507916||||507||916|439904| |Other trading||||||||||||||||||||||||||||| |activities:|||||Trainin|&consultanc|||||iven||||||||6495|||||||6|495|| ||||||Other|||||||||||||||||||||||| |||||||||||||||||||Total|6495|||||||6|495|| |Income|from|||||||||||||||||||||||||||| |Investments:|||||Interest|income||||||||||||||81|||||||81|352| ||||||Dividend|income||||||||||||||||||||||| ||||||Rental and||leasin||income|||||||||||||||||||| ||||||Other|||||||||||||||||||||||| |||||||||||||||||||Total||81|||||||81|352| |Separate||||||||||||||||||||||||||||| |material|item|||||||||||||||||||||||||||| |of income||||||||||||||||||||||||||||| |||||||||||||||||||Total||||||||||| |Other:||||||||||||||||||||||||||||| ||||||Conversion||ofendowment|||||funds||into|income|||||||||||||| ||||||Gain on|disposal||ofa tangible|||||fixed asset held for|||||||||||||||| ||||||charity's|own use||||||||||||||||||||||| ||||||Gain on|disposal||ofa programme||||||related||||||||||||||| ||||||investment|||||||||||||||||||||||| ||||||Royalties
from the exploitation||||||||of|intellectual||||||||||||||| ||||||ro e|ri|hts|||||||||||||||||||||| ||||||Other|||||||||||||||||||||||| |||||||||||||||||||Total||||||||||| |TOTAL|||||||||||||||||||20 558||57 16||||52||474|475 385| |Other information:||||||||||||||||||||||||||||| |All income|||in the||prior year||was|unrestricted|||||except for:|||(please|||Contracts|from|Local Government|||and|some|Grants from||| |provide description
and amounts)|||||||||||||||||||Charities|amountin||to f416674||in 2019-20||||| |Where any|||endowment
fund||||is converted||||into||income||in the|||||||||||||| |reporting||period,|||please|give the||reason|||for|the conversion.||||||||||||||||| |Within the||income Items||||above the following||||||Items||are material:||||||||||||||| |(please disclose|||||the nature,||amount||and||any prior|||year amounts)||||||||||||||| |Where sums originally
denominated|||||||||in foreign||||currency|||have||been||||||||||| |included|in||income, explain||||the basis on||||which those||||sums||have|||||||||||| |been translated||||into sterling|||(or the currency||||||in which||the|||||||||||||| |accounts||ere drawn
up).||||||||||||||||||||||||||| |Note 5|Donated goods,|Donated goods,|facilities and services|facilities and services|facilities and services||||| |---|---|---|---|---|---|---|---|---|---| |Seconded staff - not applicable|||||||||| |Other|||||||||| |Please provide details|of the accounting||||||||| |policy for the recognition
and valuation|||||||||| |of donated goods, facilities and|||||||||| |services.|||Not a|liceble|||||| |Please provide details|of any unfulfilled||||||||| |conditions
and other|contingencies||||||||| |attaching to resources|from donated||||||||| |goods and services not recognised||in|||||||| |income.|||None||||||| |Please give details of|other forms of||||||||| |other donated goods|and services not||||||||| |recognised
in the accounts, eg|||PARCS had 24 volunteers|||who|help the|charity|in various| |contribution
of unpaid|volunteers.||wa s from counsellin||survivors||to actin|as trustees.|| |Note 6|||Expenditure|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||Rttstrtetod|||||| ||||Analysis|ofexpenditure||||||Unrestricted
funds|income
funds||Endowment
funds|Total funds||Prior yeer| ||||||||||||||||6|6| |Expenditure
on|||Incurred
seekin|donations||||||||||||| |raising funds:|||I
r
Incurred s
kin|rant||||||9133|10202||||19335|12825| ||||0
ratin
mern|r
hi|schemes||||and|||||||| ||||ta
i
r
' 'n
v|||||||||||||| ||||Fundraising
agents|||||||||||||| ||||0
ratin
char'|sho s||||||||||||| ||||ratin
a tradin|com||n|undertakin|||||||||| ||||rti
'n
m
r|||||||||||||| ||||trt
t|||||||||||||| ||||Database develo|ment|c|t||||||||||| |||||e e|t||t|||||||||| ||||P
I'
mana
ament costs|||||||||||||| ||||t
f
inin|||||||||||||| ||||nv
t|||||||||||||| ||||Intellectual
ro
r
I'||n|in|osts|||||||||| ||||e|r||||||||||||| ||||Total expenditure
on||raising|||funds||9133|10202||||19335|12825| |Expenditure
on||||||||||36533|499904|||536437||459369| |charitable||||||||||||||||| |activities||||||||||||||||| ||||Total expenditure
on
acfivif ian||charitable|||||36,533|499,904|||536,437||459,369| |Separate|material|||||||||||||||| |item ofexpense||||||||||||||||| ||||Total|||||||||||||| |Other||||||||||||||||| ||||Total other expenditure|||||||||||||| |TOTAL EXPENDITURE||||||||||45 666|510 106|||555772||472 194| |Other information:||||||||||||||||| |Analysis|of expenditure
on charitable activities|||||||||||||||| |Acdvity or
programme|||Activities||undertaken||||directly||Grant
funding
of
activities||Support
Costs|Total this
year||Total pr/or
year| |Activity
1|||Core counselling
and prevention|||||services||||||428,118||336,347| |Activit
2|||Sessional counselling||||||||||||59,921|82,743| |Other|||Mana
ement & infrastructure||||||||||||48,399|40,279| |Total||||||||||||||536,437||459,369| |Prior year|expenditure||on charitable
activities|||||||||||||| |can be analysed||as follows:|||||see|activities||above||||||| |Within the|expenditure||items above the|following|||mp||yment|costs:||||esstona|counse|ng| |items are|material: (please disclose the nature,||||||E59,921 (2019-20582,743)|||||||||| |amount
and any||prior|year amounts)|||||||||||||| |Where sums originally|||denominated
in|foreign||||||||||||| |currency|have been included
in expenditure,|||||||||||||||| |explain the basis on which those sums||||have||||||||||||| |been translated||into sterling
(or the currency|||in|||||||||||| |which the|accounts are drawn
up).||||||N/A|||||||||| |Independent|examiner's|fees|| |---|---|---|---| |Assurance|services other|than independent|examination| |Tax advisory fees|||| |Note 12
Defined contribution
pension sc
defined contribution
scheme.|Note 12
Defined contribution
pension sc
defined contribution
scheme.|Note 12
Defined contribution
pension sc
defined contribution
scheme.|heme o|r defined be|r defined be|nefit sc|he|me a|ccounted f|or a|s a| |---|---|---|---|---|---|---|---|---|---|---|---| |12.1 Please complete this note ifa defined contribution|||pension|scheme is||operated.|||||| |Amount of contributions
recognised
in the|||||||||||K8,462| |SOFA as an expense|||||||||||| |Please explain the basis for allocating
the|Applies to||all staff except Centre Director.|||||Allocations
made||in|same| |liability and expense of defined|way as salaries - by|||time|spent|on different||work-streams|||| |contribution
pension scheme between|||||||||||| |activities and between
restricted
and|||||||||||| |unrestricted
funds.|||||||||||| |12.2 Please complete this section where the charity participates||||in a|defined benefit||pension||plan but is|unable to|| |ascertain its share ofthe underlying
assets|and|liabilities.|||||||||| |Please confirm that although
the scheme|Applies to||one employee||only. Plan administered||||by Hampshire||County| |is accounted for as a defined contribution|Council. Contrbution|||amounted||to K9,911||in 2020-21.|||| |plan, it is a defined benefit plan.|||||||||||| |Please provide such information
as is|||||||||||| |available about the plan's surplus or deficit
and the implications,
if any, forthe|As|at 31-Mar-21 the||plan|was in|surplus|||||| |reporting
charity|||||||||||| |12.3 Please complete this section where the charity participates||||in a|multi-employer||defined||benefit pension||plan| |thatis accounted foras a defined contribution||plan.|||||||||| |Describe the extent to which the charity|||||||||||| |can be liable to the plan for other entities'
obligations
under the terms and|Not applicable||||||||||| |conditions ofthe multi-employer
plan|||||||||||| |Explain how any liability arising from an|||||||||||| |agreement
with a multi-employer
plan to|||||||||||| |fund a deficit has been determined.|||||||||||| |Please complete this
14.1 Cost or valuation|n|ot|e ifthe|e ifthe|e ifthe|charit|charit|y|has any tangi|ble fixed a|ssets|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||Freehold|||land|||Other land &|Plant,||Fixtures,||Total||| |||||&buildings|||||buildings|machinery|and|fittings|and|||| |||||||||||motor vehicles||equipment||||| |||||||||||6||6||||| |At the beginning
ofthe|||||312,510|||||||16,723||329,233||| |year||||||||||||||||| |Additions||||||||||||13770||13770||| |Revaluations||||||||||||||||| |Disposals|||||||||||||3,000|3,000||| |Transfers '||||||||||||||||| |At end ofthe year|||||312 510|||||||27493||340003||| |14.2Depreciation
and|i|m||airments||||||||||||| |Basis||Tobe revalued|||||||SLor RB|SLor RB||RB||SLor RB|Straight|Line| |||||periodically|||||||||||("SL")or|| ||||||||||||||||Reducing|| ||||||||||||||||Balance|| ||||||||||||||||"RB"|| |Rate|||||0.00|||||||25%||||| |At beginning
ofthe year||||||||||||10983||10983||| |Disposals|||||||||||||3000|3000||| |Depreciation||||||||||||4878||4878||| |Impairment||||||||||||||||| |Transfers||||||||||||||||| |At end ofthe year||||||||||||12860||12860||| |14.3Net book value||||||||||||||||| |Net book value at the|||||312,510|||||||5,740||318,250||| |beginning
ofthe year||||||||||||||||| |Net book value at the|||||312,510|||||||14,633||327,143||| |end ofthe year||||||||||||||||| |14.4Impairment||||||||||||||||| |Please provide a description|||||ofthe events and|||||Not applicable||||||| |circumstances
that led||to the recognition|||||||orreversal|||||||| |ofan impairment
loss.||||||||||||||||| |14.5Revaluation||||||||||||||||| |Ifan accounting
policy||ofrevaluation||||||is|adopted, please provide:|||||||| |the effective date ofthe|||revaluation|||||||Freehold|ac uired March||2018|||| |the name ofindependent||||valuer,||ifapplicable||||||||||| |the methods
applied|and|||significant||||assumptions||||||||| |the canying amount|that|||would||have||been||||||||| |recognised had the assets been carried under the||||||||||||||||| |cost model.||||||||||||||||| |14.6Other disclosures||||||||||||||||| |(I) Please state the amount|||||of bonowing||||costs, if|None||||||| |any, capitalised in the|construction||||||oftangible fixed|||||||||| |assets and the capitalisation|||||rate|used.||||||||||| |(ii) Please provide the||amount ofcontractual||||||||None||||||| |commitments
for the|acquisition|||||of|tangible fixed|||||||||| |assets.||||||||||||||||| |(iii)
Details ofthe existence|||||and|canying|||amounts|Freehold|is subject to mortgage|||with the||| |ofproperty, plant and|equipment|||||to|which the|||Charity Bank for6196,760||||||| |charity has restrtcted|title|||or that||are pledged as||||||||||| |security forliabilities.||||||||||||||||| |20.1 Analysis ofcreditors|||||||||| |---|---|---|---|---|---|---|---|---|---| |||Amounts|falling due||within|Amounts|falling due after||| ||||one|ear||more than||one|ear| |||This year||Last|year|This year||Last year|| |Accruals for grants payable|||||||||| |Bank loans and overdrafts|||||||||200 689| |Trade creditors||53|552||34696||||| |Payments
received on account for contracts|or||||||||| |performance-related
grants|||||||||| |Accruals and deferred
income||107|332||21 931||||| |Taxation and social security|||||||||| |Other creditors
- Loan from Family Action||||||180797|||| ||Total|160,884|||56,627|180,797|||200,689| ## |Please complete this note|if the charity has defened income.|if the charity has defened income.|||| |---|---|---|---|---|---| |Please ex lain the reasons|wh
incomeis deferred||||| |These amounts
comprise|funds totalling f88,255received for2020-21 which could not be used||||due to| |Covid-19 restrictions
and|will therefore be|used in 2021-22and f19,077offunds received in 2020-21 which|||| |relate to 2021-22.|||||| |Movement in defened income account|||This year||Last year| |Balance at the start ofthe|reporting
period||21 931||49210| |Amounts
added
in current|period||107332||21 931| |Amounts
released to income from previous||periods|21 931|-|49210| |Balance at the end ofthe|reporting
period||107,332||21,931| |Note|24
Cash at bank and|in hand||||| |---|---|---|---|---|---|---| ||||||This year|Last year| |Short|term cash investments|(less than 3months|maturity|date)|46 063|46016| |Short|term deposits|||||14913| |Cash|at bank and on hand*||||151081|96221| |Other|||||241|240| |Total|||||197,385|157,390| |Note 25
Fair value ofassets and liabilities|||||||| |---|---|---|---|---|---|---|---| ||||Credit
risk -66%of PARCS|funding|is paid|in advance of|| ||||services being delivered.
The remaining
34%comes from||||the| ||||local authority
quaiterly
in arrears.
The trustees
do not||||| |25.1 Please provide details ofthe charity's
exposure to|credit||consider that any provision|is warranted
at this stage.|||| |risk (the risk of incurring
a loss due to a debtor not paying|||Liquidity
is a potential
risk in|that PARCS' funding
is short-|||| |what is owed), liquidity
risk (the risk ofnot being able to||meet|term. Unrestricted
available|reserves|(i.e.excluding
the illiquid||| |short term financial
demands)
and market risk (the risk that|||Building
Fund) are equivalent
to 2.2||months|expenditure|and| |the value ofan investment
will fall due to changes
in the|||should
funding
unexpectedly|be withdrawn||the trustees
would|| |market) arising from financial
instruments
to which the charity|||have to cut short-term
expenditure,||such as sessional||| |is exposed at the end ofthe reporting
period and explain||how|counselling.||||| |the charity manages
those risks.|||PARCS is exposed to Market
Risk in||relation|to its freehold|| ||||property
acquired
in 2018.|The trustees do||not consider|that| ||||there has been any material|change|in the|market value of the|| |25.2 Please give details ofthe amount
ofchange
in the|fair||||||| |value ofbasic financial
instruments
(debtors, creditors,|||||||| |investments
(see section 11,FRS102SORP)) measured|at fair||Not applicable||||| |value through
the SoFA that is attributable
to changes
in|credit||||||| |risk.|||||||| |Note 27|||Chari|funds|funds|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |272 Details|ofmaterial funds|||held||and movements
during the PREVIOUS|||reporting||period|||||||||| |Please give details ofthe movemenfs
ofmalarial
'Ke iPE-
ennanent
endowment
funds. EE-ex|||||||individual
funds in the nrporting
andable endowment
funds
R|||perfod together
with ebalancing
figure for'Other funds'
-restricted income funds
includin
s acier trusts ofthe|||||||(which
chaff|should include mvaluaiion
and U - umesVicted
funds||| ||||||||||||||Fund|||||||Fund| ||||||Type PE, EE R
or UR*|||Purpose and Restrictions||||balances
brought
forward||Income||Expendiiure|Transfers||Ga)ns and
losses|balances
canied
forward| |Fund names|||||||||||||6|6||6|6||6|6| |Portsmouth
Cl||Council|||||Funds|for specNc services|||||(0)|125,351||(126,055)||||(704)| |Hampshire
County||Cpu neil + NH 5|||||Funds|for specilic services|||||65||58,853|(59,145)||||(227)| |OPCC formerly|Ministry ofiustice|||||R|Funds|for speciTic services|||||1,763|125,560||(127,472)||||(149)| |Children
in Need,|||||||Funds|for specNc services|||||46||38,102|(38,383)||||(235)| |Llo ds Bank|||||||Funds|for specific services|||||(635)||23,325|(22,690)||||(0)| |Peoples Health|Trust||||||Funds|for specific services|||||||5,484|(1,892)||||3,592| |Frankie Workers|||||||Funds|for specNc services|||||315||40,000|(40,089)||||226| ||||||||Funds|deployed to meet PARCS'||objectives,||||||||||| ||||||||provkle|continuity
and be available||as a hedge||||||||||| |General fund||||||UR|against|risks|||||37,305||10,500|(9,873)|(4,683)|||33,249| ||||||||Fund-raising
based fund for discretionary||||use|||||||||| ||||||||to meet|objectives,
plug funding|gapa, etc.|||||||||||| ||||||||(N.B In 2018-19PARCS received|||an||||||||||| ||||||||exceptional one-off donation of||570,000|||||||||||| |Purple Ribbon||||||UR|inclusive ofgift-aid).||||||86,509||24,981|(9,125)||||102,364| ||||||||Fund related to acqulsNon
and||maintenance|||||||||||| |Bulldin
fund||||||UR|ofnew|freehold premises|||||107,138||||4,683|||111,821| |Other funds|balancin||fi ure||N/a||fua||||||13928|||37470||||313| |||||||||Total Funds as per|balance sheet|||||475, 85||472,194||||249,623| |||||||||||Amounts| |---|---|---|---|---|---|---|---|---|---|---| |Name|ofthe
related|trustee or
party|Relationship
charity|to|Description
ofthe
transaction(s)||Amount|Balance at
period end|Provision for bad debts
at period end|written ott
dulong
reporting| |||||||||||cried|