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2022-03-31-accounts

NILAARI AGENCY FINANCIAL STATEMENTS

31 MARCH 2022

Charity Number 1080555 Company Number 3785177

NILAARI AGENCY

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

CONTENTS PAGE
Legal and administration details of the charity and its
advisors 1
Trustees annual report 2 to 4
Independent Examiner’s report to the Trustees 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 to 15

NILAARI AGENCY

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2022

Trustees/Directors

The directors of the charitable company (“the charity”) are its trustees for the purposes of the charity law and throughout this report are collectively referred to as the trustees.

The Trustees who served during the year and since the year end were as follows:

G Ramsay (Chair) E Wride (Vice Chair) B Martin (Treasurer) L Gordon N Pascal R Veira V Watkis

Registered Office

184 Stapleton Road Easton Bristol BS5 0NZ

Bookkeepers

Mendip Accounting Solution Ltd 187 Mendip Road Yatton Somerset BS49 4ET

Independent Examiner

David Baptiste ACPA Linden Accountants Limited 21 Sevier Street St Werburghs Bristol BS2 9LB

Bankers

Unity Trust Bank PLC Birmingham B1 2HB Charity Registration No. 1080555

Company Registration No. 03785177

- 1 -

NILAARI AGENCY

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

Structure, Governance and Management

The company is governed by its memorandum and articles of association, which also dictate the procedures for the appointment of trustees.

Objectives and Activities

Our policy of treating everyone who walks through our door – that’s staff, volunteers and visitors as well as clients – with dignity and respect means that we reach out to people as human beings who can be healed, more than as problems that we can help solve. Unusually and consistently, we offer patience, continuity and warmth - an embrace that goes beyond our capacities of talking therapies, signposting, group work etc. Nilaari will always do more than bridging the gap in service provision through which so many of our clients have fallen. We work towards fulfilling our clients hope to provide them with a more sustainable future of self-help and resilience. Our success has been due to the fact we are continually evolving in response to client need and changing health and social care policy. Not only are we facing change as an agency we are embracing it to guarantee our survival and meet the expectations of those that use our services.

The diverse nature of our team also means that we can work with those labelled ‘hard to reach’.

Achievements and Performance

In the last two years, we saw deep scars left on the mental health of millions: scars from the loss of life and the impact of the lockdown. Unprecedented isolation left many from the communities we support struggling to cope. We managed to secure modest sources of income which allowed us to meet some of these challenges. In particular, we want to thank Lloyds Foundation, Steppin’ Sistas, Tudor Trust, Nisbet Trust, Giffgaff, the Clinical Commissioning Group, AWP NHS Trust, and Bristol Impact Fund. We were also grateful to receive donations from local firms and individuals. Together they enabled us to review and work to our strengths: supporting individuals facing increased emotional and mental distress. We were also able to add new staff to our team, both paid and unpaid, all of whom are passionate about our philosophy, vision, and direction.

Lloyds Foundation supplied two consultants who worked with us to review and devise a three-year strategy. Whilst the Board worked through the strategy in consultation with staff and external partners, the staff team continued the difficult task of virtual service delivery alongside face-to-face meetings. Our main effort as a Board was to prioritise the well-being of staff and volunteers which was helped by the staff wellbeing grant awarded by the Tudor Trust. We were able to use this to strengthen Board and staff relationships.

Our staff, paid and unpaid, continue to be the charity’s biggest asset: their loyalty and commitment. It is pleasing to see the strength of Nilaari’s financial position as we end the year. However, the impact of the pandemic continues to present challenges to all of us. We are looking forward to next year, we could certainly do with repairing the exterior of our building and perhaps carrying out some internal redecoration.

The charity maintained its reserves within the guidance provided by the Charity Commission and re-engaged the services of Linden Accountants, based in St Werburghs, Bristol, and the book-keepers Mendip Accounting Solutions.

- 2 -

NILAARI AGENCY

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

Funding Policies

Restricted funds

This represents resources that have been received and are to be expended solely for particular projects.

Unrestricted funds

This represents resources that have been received which can be spent at the discretion of the directors in furtherance of the agency’s objectives.

During 2021/22 the unrestricted reserves increased by £65,030 and at 31 March 2022 the reserve stood at £497,687.

Reserve policy for the year 2021/22

The board feels that it should hold a prudent hedge against fluctuations in income of the equivalent of six month’s salaries and running costs in liquid assets to meet any unforeseen circumstances, this takes account of good practice guidance provided by the Charity Commission. This currently equates to approximately £180,996. The reserves are made up of:

Fixed assets £135,900 Current assets £361,787 Total £497,687

Responsibilities of the Trustees

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

- 3 -

NILAARI AGENCY

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) issued in July 2014.

Approved by the board of Trustees and signed on their behalf by:

.............................................................................. G Ramsay - Chair

Date: 19[th] January 2023

- 4 -

NILAARI AGENCY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2022 I report on the unaudited accounts for the year ended 31. March 2022 set out on pages 6 to 15. Respective responsibllities of trustees and examlner As the charity s trustees are also its directors for the purposes of company law, you are responsible for the preparation of the accounts in a¢cordan¢e with the Companies A¢t 2006 ('Ihe 2006 Act'l. Having salisfied myself that the accounts of Nilaari Agency are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respèct of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Diredions given by the Charity Commission under section 145{5)Ib) ofthe 2011 Act. Basis of independent examiner's r•port Since the Company's gross income exceeded £250,000 your examiner musl be a member of a body listed in Section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Certified Public Accountants Association, which is a listed body. I have completed my examination, I confirm that no matt8rs hav8 com8 to my attention in connection with the examination giving me cause to believe.. 1. Accounting records were not kept in respecl of the Company as required under section 386 of the 2006 Act; or 2. The accounts do not accord with those records,. or 3. The accounts do not comply with the accounting requirements under section 396 of the 2006 Act other than any requiremenl that Ihe accounts give a true and fair view which is not a rnatter considered as part of my independent examination., or 4. The accounts have not been prepared in a¢¢ordan¢e with the methods and principles of the Stalemenl of Recommend Practice for ac¢ounting and reporting by charities applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. 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. David Baptisle ACPA Linden Accountants, Scrapstore House, 21 Sevier Streel, St Werburghs, Bristol, BS2 9LB Date 2023

NILAARI AGENCY

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2022

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
Grants
3
Service level agreements
4
Earned income
5
Other income
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable activities
6
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Total funds at 1 April
Total funds at 31 March
12		 Unrestricted
Funds
£
12,382
35,000
-
63,126
-
110,508
45,479
45,479
65,030
432,657
497,687		 Restricted
Funds
£
-
76,413
194,847
-
-
271,261
316,515
316,515
(45,254)
60,725
15,471		 Total Funds
2022
£
12,382
111,413
194,847
63,126
-
381,769
361,993
361,993
19,776
493,382
513,157		 Total Funds
2021
£
15,867
164,435
190,616
24,833
-
395,752
299,296
299,296
96,456
396,925
493,382

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 8 to 15 form part of these financial statements

____________________

6

NILAARI AGENCY

BALANCE SHEET

YEAR ENDED 31 MARCH 2022

Note
FIXED ASSETS:
Tangible assets
8
CURRENT ASSETS:
Debtors
9
Cash at bank and in hand
CURRENT LIABILITIES:
Creditors: falling due within one year
10
Deferred income
NET CURRENT ASSETS:
NET ASSETS:
FUNDS
Unrestricted funds
12
Restricted funds
12		 2022
£
135,900
68,115
319,428
387,543
(10,286)
-
377,257
513,157
497,687
15,471
513,157		 2021
£
139,937
114,731
254,316
369,048
(4,403)
(11,200)
353,445
493,382
432,657
60,725
493,382

For the year ending 31st March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the directors and authorised for issue on 19 January 2023.

and are signed on their behalf by:

Company Registration Number: 03785177

The notes on pages 8 to 15 form part of these financial statements

____________________

7

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

NILAARI AGENCY

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) issued in July 2014, and applicable UK Accounting Standards and the Charities Act 2011.

Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal.

Income

All income is recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of income can be measured with sufficient reliability.

Income from donations is included when these are receivable, except as follows:

i) When the donors specify that the donations given to the charity must be used in future accounting periods; ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Income from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that agree all costs related to the category. Support costs have been allocated 100% towards the charitable activities of the charity.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

Governance costs

Governance cost include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its independent examination fees and costs linked to the strategic management of the charity including trustee expenses.

Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Corporation tax

As the company is a registered charity no provision is considered necessary for taxation on income that is exempt under Corporation Tax legislation and that is applied to the charitable objects.

____________________

8

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

Tangible fixed assets and depreciation

All items are stated in the accounts under the historical cost accounting rules, with the exception of the revaluation of freehold property.

Depreciation is calculated so as to write off the cost or revalued amounts of the following tangible fixed assets by equal annual instalments over their estimated useful lives at the following rates:

Asset category

Annual rate

Freehold Property 2%

Depreciation is also provided on the reducing balance method to write off other fixed assets over their useful lives at the following rates:

Asset category

Annual rate

Furniture & fittings 25%
Office Equipment 25%

2 DONATIONS AND LEGACIES

Donations - For the benefit of clients Unrestricted
Funds
£
12,382
12,382		 Restricted
Funds
£
-
-		 Total Funds
2022
£
12,382
12,382		 Total Funds
2021
£
15,867
15,867

3 INCOME FROM CHARITABLE ACTIVITIES

GRANTS

Unrestricted
Funds
£
Bluebird Trust
10,000
Bristol Impact Fund - Jabari Project
-
Bristol Impact Fund - Weaver Bird Project
-
Bristol City Council - Covid Health & Wellb
-
Tudor Trust
-
Tudor Trust - Yellow Bird
-
NHS COVID-19 Crisis Response
-
COVID-19 Support Grants
-
DMCS - Lloyds Foundation (h)
25,000
35,000		 Restricted
Funds
£
-
10,034
7,335
49,044
-
10,000
-
-
-
76,413		 Total Funds
2022
£
10,000
10,034
7,335
49,044
-
10,000
-
-
25,000
111,413		 Total Funds
2021
£
-
35,364
9,780
-
2,000
30,000
50,000
32,192
5,100
164,435

____________________

9

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

4 INCOME FROM CHARITABLE ACTIVITIES

SERVICE LEVEL AGREEMENTS

AWP - Funded Placements
Second Steps		 Unrestricted
Funds
£
-
-
-		 Restricted
Funds
£
160,931
33,917
194,847		 Total Funds
2022
£
160,931
33,917
194,847		 Total Funds
2021
£
156,700
33,917
190,616

5 INCOME FROM CHARITABLE ACTIVITIES

EARNED INCOME

Professional services
Provision of training
Room hire		 Unrestricted
Funds
£
52,474
10,652
-
63,126		 Restricted
Funds
£
-
-
-
-		 Total Funds
2022
£
52,474
10,652
-
63,126		 Total Funds
2021
£
8,268
16,085
480
24,833

____________________

10

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

6 DIRECT CHARITABLE EXPENDITURE

Charitable Activities

NHS COVID-19 Crisis Response activity
Salaries and wages
Pension costs
Recruitment costs
Staff supervision and training
Volunteer expenses
Donations paid to clients
Support costs
Premises, rent and utilities
Bookkeeping
Repairs & renewals
Stationery, print, post, IT
Subscriptions
Travel expenses
Staff entertainment
HR Support
Legal & professional fees
Bank Charges
Bad debt written off
Depreciation
Sundries
Insurance
Governance Costs		 Unrestricted
Funds
£
-
13,071
-
35
5,515
800
240
2,171
2,509
544
7,344
125
1,577
772
-
1,205
161
-
4,798
635
3,181
796
45,479		 Restricted
Funds
£
8,000
295,982
6,645
-
5,888
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
316,515		 Total Funds
2022
£
8,000
309,053
6,645
35
11,403
800
240
2,171
2,509
544
7,344
125
1,577
772
-
1,205
161
-
4,798
635
3,181
796
361,993		 Total Funds
2021
26,529
238,169
6,529
-
2,410
345
1,021
1,091
2,086
208
8,399
147
1,057
-
40
-
135
831
5,148
3,057
1,314
780
299,296

____________________

11

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

7 STAFF COSTS

STAFF COSTS
The aggregate payroll costs were:
Wages & salaries
Social security costs
Pensions		 2022
£
292,170
16,883
6,645
315,698		 2021
£
225,618
12,417
6,529
244,563

Particulars of employees:

The average number of staff employed by the charity during the financial year amounted to:

Project Staff
Support staff		 2022
No.
16
1
17		 2021
No.
14
1
15

No employee received emoluments of more than £60,000 (2021: Nil)

The average number of full-time equivalent employees during the year was 16 (2021: 13)

No trustee received remuneration, and no trustees reclaimed expenses (2021: Nil).

The charity operates a defined contribution pension scheme. 14 staff are members of the scheme

____________________

12

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

8 TANGIBLE FIXED ASSETS

COST:
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION:
At 1 April 2021
Charge for the year
At 31 March 2022
NET BOOK VALUE:
At 31 March 2022
At 31 March 2021		 Freehold
Property
£
214,692
-
214,692
75,696
4,294
79,990
134,702
138,996		 Fixtures &
Fittings
£
-
-
-
-
-
-
-
-		 Office
Equipment
£
43,949
760
44,710
43,008
504
43,512
1,198
941		 Totals
£
258,641
760
259,402
118,704
4,798
123,502
135,900
139,937

All assets are used directly for charitable purposes. Freehold property was revalued in 2013 by Besley Hill Estate Agents Limited on the basis of present condition and usage. The historical cost of the freehold property included in the valuation of £175,000 was £233,288.

9 DEBTORS

DEBTORS
Debtors
Prepayments
CREDITORS: amounts falling due within one year
Trade creditors
Accruals
Taxation and social security
Other creditors
Bad debt provision		 2022
£
66,374
1,741
68,115
2022
£
1,840
780
6,207
628
831
10,286		 2021
£
113,927
804
114,731
2021
£
130
780
1,340
1,323
831
4,403

10 CREDITORS: amounts falling due within one year

____________________

13

NILAARI AGENCY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Current Liabilities
12
TOTAL FUNDS
Analysis of
Balance
Fund movements
b/fwd
£
Unrestricted funds:
General funds
432,657
Designated funds
-
432,657
Restricted funds:
Balance
b/fwd
£
AWP - Funded Placements (a)
14,903
Second Steps (b)
-
Bristol Impact Fund - Jabari Project (c)
9,914
Bristol Impact Fund - Weaver Bird Project
-
Tudor Trust (e)
-
Tudor Trust - Yellow Bird (f)
12,437
NHS COVID-19 Crisis Response (g)
23,471
Bristol City Council - Health & Wellbeing
-
60,725
Total
493,382		 Balance
b/fwd
£
432,657
-		 Unrestricted
Funds
£
135,900
372,073
(10,286)
497,687
Income
£
110,508
-		 Restricted
Funds
£
-
15,471
-
15,471
Expenditure
£
(45,479)
-		 Total Funds
2022
£
135,900
387,543
(10,286)
513,157
Transfers
Fund
c/fwd
£
£
-
497,687
-
-
432,657 110,508 (45,479) -
497,687
Income
£
160,931
33,917
10,034
7,335
-
10,000
-
49,044		 Expenditure
£
(175,834)
(33,917)
(19,948)
(7,335)
-
(22,437)
(8,000)
(49,044)		 Transfers
Fund
c/fwd
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
15,471
-
-
60,725 271,261 (316,515) -
15,471
493,382 381,769 (361,993) -
513,157

(a) Bristol Mental Health - Overseen by the Bristol Clinical Commissioning Group and led by Avon & Wiltshire Mental Health Partnership NHS Trust, Nilaari along with several other public and voluntary sectors mental health service providers, employ three Recovery Navigators, in three geographic assessment and recovery teams across the city. These teams provide local psychosocial interventions, focusing on supporting individuals to build resilience and improve wellbeing.

____________________

14

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

NILAARI AGENCY

12 TOTAL FUNDS (Continued)

(b) Golden Key Program - In partnership with Second Step, we have been working with the Independent Futures advisory group (IF Group): people with personal experience of prison, homelessness, long-term mental health problems and drug and alcohol dependency. The IF group’s vision, ideas and feedback have guided the project from design and delivery to review. We have worked to enable clients who are struggling and feel locked out of services to find new ways to get the help they need to build on their strengths, pursue their hopes and change their lives.

(c) Bristol Impact Fund - Jabari Men’s Project - The Jabari project works directly with adult males who have a history of mental health issues and/or offending behaviour. The project offers culturally appropriate psychosocial interventions to help them engage with and access talking therapies and other primary mental health provision. As part of the Jabari programme we devised a sixweek course called ‘Grounded’, for men in the community who wanted the space to explore issues relating to communication or relationships, reducing social isolation and improving well-being. ABC charity paid £15,000 to fund Jabari work. The final year funding from BCC Impact has tapered down and the ABC charity has funded the continuation of the project for a further year.

(d) Bristol Impact Fund - Weaver Bird Project - The project supports BAME migrant women, including refugees and asylum seekers who live in Bristol and who have mental health needs. By supporting the women to create their own network where they can express their feelings, seek timely help from mental health services will help them turn their lives around, make better choices and in turn lift their low moods and depressions.

(e) Tudor Trust - This restricted grant is to pay for support, supervision, mentoring or counselling, or for individual wellbeing activities, that will help address people’s stress and exhaustion. Or it might be about bringing the team together to support each other, to decompress, reflect and recharge, or to reconnect while enjoying each other’s company.

(f) Tudor Trust - Yellow Bird - The Yellow Bird Project aims to provide a range of intensive interventions for women aged 25 years and above with mental health issues who have perhaps struggled to engage with help in the past. As well as one to one support Yellow Bird runs groups, workshops and a weekly drop to enable women to build their confidence, resilience, self esteem and wellness. This project has been funded by the Tudor Trust.

(g) NHS COVID-19 Crisis Response - Through BNSSG’s COVID-19 Business Case, funding has been identified (£50,000) to increase the provision of culturally informed and BAME-led mental health services for people across BNSSG. Funding is allocated to lead partner Nilaari and the funds then divided equally with partners Bristol Black Carers and the Somali Resource Centre.

(h) Lloyds Foundation - Two-year grant of £50,000 from Lloyds Bank Foundation to support the charity to respond to the needs of the most vulnerable and marginalised people affected by the COVID-19 crisis.

____________________

15