Go Beyond Charity fomierly known as County Holidays forlnner City Kids IA company limited by guarantee) Annual Report and Financial Statements Year Ended 31 December 2020 Company registration number.. 03985540 Charity registration number.. England & Wales.. 1080953 Charity registration number.. Scolland.. SC040536
Go Beyond Charity Contents Trustees. Report 11010 Statement of Trustees. Respon5ibilitlgS 11 Independent Auditor5, Report 121016 Consolidated Slalemenl of Financial Activities 17to18 Consolidated Balance Sheet 19 Balance Sheet 20 Consolidated Statement of Cash Flows 21 Notes lo the Financial Statements 22to42
Go Beyond Charity Trustees, Report A Message From The Chair of Trustees 2020 was a year wilhoul precedent for the Charity. For the first liffle in our history, national lockdowns and social distancing reslriclions brought on by Covid-19 meant our cenlres remained closed for much of the year. drastically reducing the number of young people we could welcome on Breaks. The pandemic also impacted fundraising. with nOnSSentIal retail closures and the ban on community events culling off key income streams. Despite the huge operational challenges presented by Covid and disappointment at not being able to serve our young people as normal, l am nevertheless pleased lo report that the Charity managed to achieve a great deal in 2020.. We completed recruitment and onboarding of seven new highly experienced Injslees, taking our Board lo 10 members. We restructured the team and rebalanced our overheads lo create a leaner. more efficient organisalion that is more financially sustainable. We took our Moorland centre on Dartmoor off the market, with a view lo getting il back in operation for young people by 2022. We articulated and rolled out a new Ihree-year strategy that will anchor decision-making going forward and guide our growth and developrnenl. We innovated a Day Breaks programme al our Coastal eentre in Comwall, enabling l¢xal young people lo enjoy Covid-secu 8reak5 beiween the summer and November lockdowns. We successfully applied for and recgived £1 Ook grant from Barclays, alongside securing a new partnership wrth Midcounlies Cooperative Travel worth £50k per year. We rebranded as Go Beyond, a name that far beller reflects the aspirations of our Charity and our young people, and one that is fit for the digital future. With young people's problems compounded by months of lockdowns, social isolation and disrupted schooling, never has our purpose fell more relevant. Accordingly. our priority in the first half of 2021 is on gelling Breaks up and running again. We will move in line government social distancing reslriclions, restarting Day Brèaks al Coastal from mid-April and residential Breaks at Coastal or DalesÈde in the summer. As we re-operalionalise, we will work lo evolve the type$ of Breaks we offer to maximise the potential of our centres, with a view to trialling new concepts and reaching rnore types of young pgople in need. Vve will also tum our attention lo our brand and ensure that we leverage the full benefit of our new name. engaging all our stakeholders in ils polenlial. So, despite a year of disruption and anguish, l end this introductory letter on an upbeat note. With the critical groundwork undertaken. we now look lo an ambitious. more sustainable and exciting future. As ever, I'd like lo thank all our supporters. volunteers and donors, without whose generosity, loyalty and kindness the Charity would not be where il is today. Bul this year more than ever, I would like lo thank the Go Beyond staff for achieving so much in the most trying of limes," their positivity and dedication is an inspiration and myself and the Board look forward to working with Ihern in a brighter 2021. Stephen Breartey Chair of Trustees Pa9e 1
Go Beyond Charity Trustees, Report The Trustees are pleased to present their annual report together with the consolidated financial slalernents of the Charity and its subsidiary for the year ending 31 December 2020. which are also prepared lo meet the reqU1MentS for a Directors, report and accounts for Companies Act purposes. The financial slatemènls comply with the Charities Act 2011 (England and Wales). the Charrties and Trustee Investment Iscollandl Act 2005, the Charities Accounts (Scollandl Regulations 2006 las amendedl, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Statement Df Recommended Practice applicable to charities preparing their accounts in accordance w((h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Isecond edition - October 20191 marked "SORP" Reference and Administratlv& details The formal name of the organisalion is Go Beyond Charity. which was changed on the 29 January 2021. The Charity fornierly operated under the name of Country Holidays for Inner City Kids. which was more common known and referred lo as CHICKS. Go Beyond is a registerèd Charity in accordance with the Charities Act 1993, Registration numbers 1080953 and SC040536. Registered as of 31 May 2000. Company statuls.. Company registered number 03985540 Registered office Go Beyond Charity, Moorland Retreat, Brentor, Tavislock, Devon, PL19 OLX Auditors.. PKF Francis Clark, North Quay House, Sutton Harbour. Plymouth, PL4 ORA Barclays Bank Plc, PO Box 330. 3 Bedford Street, Exeler, EX1 1ZN Pamalls Solicitors, 15-19 W¢slgale Street. Launceslon, Cornwall, PL15 7AB Name". Charitable slalus.. Bankers.. Solicitors.. Directors and TrLbStees The Directors of the charitable company Ilhe company) are its Trustees for the purpose of Charity law. The Trustees and officers serving during the year and since the year end were as follows., Stephen David Brearley lappoinled Chair May 20191 Barbara Peacock (appointed 29 April 2020 and appointed Deputy Chair April 20201 Richard Wilson lappoinled 29 April 2020 and appointed Treasurer April 20201 Dawn Carter-McDonald (appointed 29 April 20201 Regina Clemenl lappointed 29 April 20201 Graham Horner Anisha Reed lappoinled 29 April 20201 Andrew Ryde Jessica Swinfen (appointed 29 April 20201 Andrew Wright (appointed 29 April 20201 Robin Barlow (resigned 29 April 20201 Kenneth Cherrett (resigned 29 April 2020} Andrew Fraser (resigned 12 May 20201 Stephen Paul Williams Iresigned 29 April 20201 Pa98 2
Go Beyond Charity Trustees, Report Company Sg¢r9tary Emily Jepson (appointed 31 March 20201 Andrew Dean Iresigned 6 March 20201 Chief Executive Officer Andrew Dean Iresigned March 20201 Victoria Aspinall lappoinled March 2020 as interim CEO, pemianent from November 20201 The Trustees delegate the day-l04ay management of the Charity lo the Chief Executive Officer and the Senior Leadership Team. During 2020 the Senior Leadership Team were as follows.. Victoria Aspinall (appointed March 20201 Debs Mclver (appointed May 20201 Suzi McGoldrick lappoinled July 2020) Andrew Dean (resigned March 20201 Sarah Smith (resigned March 20201 OINer Boyce (resigned July 20201 Go Beyond 2020 Go Beyond exists lo provide Breaks lo young people aged 8-17 from all over the UK who would really benefit from a break from their home lives and would otherwise not have a holiday throughout the year. The young peopk we help come from a variety of backgrounds and are referred for a range of reasons. They might be young carers, living in poverty, victims of bijllying or abLJse or have been bereaved. The one thing they all have in common is that they could really benefit from lime away from thèir circumstances. Research across the UK during the pandemic shows that the situations of vulnerable children have worsened during lockdown. A study by the Carel'5 Trust (Jul 20201 reports that 560/0 of young carers saKI that their education was suffering and 40010 said that their mental health had worsoned. With reslriclions easing. the need for Go Beyond Breaks is more signrficanl than ever before. P8gg 3
Go Beyond Charity Trustees, Report Breaks Up lo March 2020 we operated six residential Break weeks al our Daleside centre in Derbyshire for 76 children and young people. During these Breaks, the Ghildren enjoyed a wde range of aclivilies, all designed to help increas& their confidenGe, improve their mental wellbeing and encourage them lo reali5e their potential. From cookery, art and music sessions lo splashing in the river al Dov&dale or cosy stories around the campfire, they pul aside their worries and transformed into lively, outgoing groups forming meaningful friendships. One of the children who enjoyed a Daleside Break was 9-year-old Demeka. who was described by Break Leader Alice a5 being blown away by her experience of horse riding, "She the mundane tasks such as mucking out as she wanted lo make th& sl3ble clean and tidy for her pony. She smiled from ear fro e&r for the entire morning, ifr was the b8sl sight to s&e" When asked to describe her '1 will remember forever moment, Demglza. said, .1 just really loved horse rKling, I couldn t believe it was real- I thought I was dreaming.. 'Name changed lo protect identity Al the start Df the first lockdown. we had lo make the difficult decision lo close our cenlres for the first lime in 28 years. We were delighted the relaxation of restrictions enabled us lo reopen our Coastal centre in Cornwall in October 2020 and welcome back children and young people living within safe travel distance from the centre. The Breaks team created a new model of Covid-safe Day Breaks with teachers referring eligible children lo corne and wsil within their existing school bubbles. Groups were kept smaller than on our traditional residential Breaks to maintain social distancing practices and a higher slaff-lwhild ratio for additional support. Day Breaks in¢lude a variety of adventurous, imaginative. creative, and reflective experience5. Treasure hunts, magic tricks, painting, gardening, bush-craft sessions and team-building activities have all been on the agenda. The wide-open space around the centre has been thoroughly enjoyed by 811 the children with games of football golf, creating obstacle courses for each other and taking trips lo nearby Par Beach. "I geted the young peopl6 8very artemoon on their rglum to school. They returned smiling, 18ughing, relaxed and exhausted,. said DDSL Therapeutic Lead and Th17ve Practitioner, Jane Truscoft. 'In school during the following weeks they were able lo reflect on their positive experiences and had something lo discuss with other young people akx)ul their own lives. This gave them & new-found confidence." Jane added.. "One girt Game back and Gouldn't walt to tg11 n7e about her dgy al the beach jumping the waves This girf had never been giv&n the opportunty lo play in the wav&s without getting s negative spons8 from her cargrs. She told me '1 didn't gel told off. We all just laughed and laugh6d and then they helped me to gel dry." Whilst our Breaks looked drfferenl from previous years, the experience for the children has still been as incredible as ever for each young person. 'We were all thrillèd lo see the firsf football game t8k& place in the outdoor sports bam and our trampolines being l)ounced on once Mo,. with smiles shiniKu all around as new friendships are formed and confidenc& flourishes.. Kate. Coastal Centre Manager. Page 4
Go Beyond Charity Trustees, Report The Go Beyond Break Leaders Wcirking with referral agents recorded the following outcomes for children on Day 8reak5.' Increased confidence and sense of self-WDrth. Created new friendships, ineluding among groups in the same class. Tried new experiences such as going lo the beach, taking part in a drumming workshop. Devèloped a new skill Including learning lo bake, to light a fire, lo fly a kite, perform magic tricks and cook around the campfire. Increased their physical activity levels and enjoyed time outside. Contributed as part of a team during challenges and games. Throughout their Break. young people collect '1 will r&member foreverf moments, which are shared and celebrated al the end of each day. For 12-ygar-old Alice", creating a huge 'slip and slide. down one of the hills al the Centre was tter '1 will remember foreveff moment. Break Leader Beth said, 'The water slid8 was 8n amazing activity. whiGh proved lo be a massive hil with the ¢hildr&n. 11 was lovely to see everyone joining in and cheering &ach other on, watching some of the quieter children grow their confidence with each lum was just 8 brilliant sight lo see. Sadly. the third national lockdown yel again required Breaks lo be paused., however, we used the lime to start building a new area on our website called Go Beyond al Horne, part of our longer-lerm strategy lo extend our support lo children and families before they arrive onsite and beyond the one week they spend al our Centres. As reslriclions lift with the roadmap out of lockdown, we will reopen Day Breaks at Coa51al in April 2021 and will work towards launching Day Breaks al Daleside. leading up lo a return lo residential Bak$ in the surnmer. This Is an exciting move that will be the first lime in ovgr years that we've been able to operate Breaks from two cenlres simultaneou51y. 11 also means that in 2021 we are looking lo support more children and young people than ever before al our cenlres. From CHICKS to Go Beyond-our Rebrand After many years of preparation and consultation wi(h key stskeholders and the children we support, in October 2020 we were able lo launch our new name. Go Beyond. Our rebrand work was supported by businesses and professionals giving their lime and expertise pro bono resulting in the project being completed under budget. We are managing the rebrand carefully and replacing collateral on a natural Wastage basis. We aim lo have unifoms for Break Leaders and the signage for our shops and nlres updated during 2021. The new logo and brand identity have been very positively received by children and referral agents who have let us know that they feel il communicates the warrnlh and hope of Breaks, with a name that they feel more connected lo. Page 5
Go Beyond Charity Trustees, Report Go Beyond's Charlty Shops Our three charity shops remained closed for much of this year in line with government reslriclions. Thanks lo the governments, Covid business assistance schemes, including fudough, we were able lo relain our Retail staff and support them through the lockdowns. The shops reopened in June for four months and briefly again in December 2020 and were èagerly welcomed back by customers. December was a particularly successful trading period wth some of our highest sales achieved since first opening. We will be crealing a new Retail strategy in 2021 to build upon the success of our shops and evaluate the potential lo grow our offering. Fundraising As Nvlth many charities, the pandemi¢ has had an impact on our fundraising activities. We operated with a Small core team of staff working remotely from March lo October 2020 bul needed lo mainla1n income levels and communications with our donors and funders. In spite of this. the team received a positive reaction and support from the public who responded generously lo our June and October Appea15. In June, our additional Champions tor Children appeal reached ts target in just 72 hours with match funding from The Big Give resulting in £8.000 being raised. In July, our charity Ambassador Adrian Edmondson agreed lo front a BBC Radio 4 Charity Appeal on our behalf, which invited listeners to consider their time in lockdown this year and imagine what it must be like for children referred for a Break who, lockdown or not, never have lime lo 'lark about or have fun with chums,. The appeal raised £18,000 lo give children affected by the coronavirus pandemic the certainty that days full of fun, laughter and sunshine do lie ahead. Al Christmas, we were able to send gifts and support packages lo all children who had been on a Break that year thanks lo the generosity of The Fence Club and also Devon and Cornwall Police whose staff gave gift5 and made a donation of £5,000 after naming Go Beyond the Chief Conslable's chanly of the year. Our Corporate Partner. Hermes. once again delivered the gift packages for us. In December, we received the welcome nows that our application to the Barclays Covid-19 Community Aid Package was successful. The generous donation of £100,000 enabled us lo provide specialist Day Breaks for over 150 vulnerable children who had been particularly affected throughout lockdown. We also welcomed a new Corporate Partner for 2021, Midcounlies Co-operative Travel who will be 5UPPOrting our work and offering expert1se and volunteers throughout the year. Unfortunately. the majority of our community events and Go Beyond fundraising events such os the annual Golf Day had lo be cancelled in 2020. which significantly impacted income in this area. Throughout the pandemic, we approached existing Trust and Foundation funders to Tequesl that their donation be unrestricted. Some Trusts were ab lo agree lo unrestrict their funding to enable us to maintain some financial security through the lockdown periods. Page 6
Go Beyond Charity Trustees, Report Income in 2020 reached over £1.4m, highlights included.. Trusts raised over £453,272 Individual giving income raised £381,000 from donations and community events Income from corporates raised £220.000, an increase of 290A on 2019 Volunteers Our residential Breaks are only possible thanks lo the support of our volunteers who provide essential support with activities, meattirnes and wellbeing care for children and young people. During 2020, we We supported by groups and individuals who volunteered on Breaks. in our shops, wi(h fundraising. maintenance al our cenlres and administration. We will be launching a new Volunteer strategy lo ensLJre that our volunteers are given all the support they need from the inrf(ial recruilmenl enquiry and training to their lime on Bak5 and make sure that they rèceive the recognition they desetve for their essential conlribulion. Strategy In May 2020, the Go Beyond Board of Trustees worked with the CEO and Senior Leadèrship Team lo launch a Ihree-year strategy lo set the Charity up for SUC$8 in Ihe coming decade. Our simple approach builds on our vision lo inspire all young people and leverages the strengths that have underpinned our achievements so far. Framed in the context of the pandemic, we considered how we could ernerge stronger after Covid as the nY invigoT3ied Go BeId. We idenlrfied four strategie themes and the critical tasks aligned lo them.. 1. Operatlng Model Transform human resources Nurture leaders and team behaviours Improve policies and processes Enhance through-life colleague development Embrace new technology lo improve efficacy and mplianCe l Breaks Re-establish operations al all the of our centres Refocus on outdoor activities Broaden our Break portfolio Promote physical. social, and emotional wellbeing Enhance virtual support for pradical aclivty 3. Finances Align fiscal policy lo our reality Rebuild reserves and ensure liquidity Incraase transparency lo irrform decision making Reduce risk by sweating assets Secure sustainability Page 7
Go Beyond Charity Trustees, Report 4. Marketing Complete rebrand to Go Beyond Sharpen brand identity and stakeholder communications Build strong national reputation from our strong base in SW England Expand digital presence and capabilities In a challenging year, we have made encouraging progress against this strategy. consolidating our financial position, reviewing and updating our policies, introducing Covid-secure Day Breaks and completing our rebrand lo Go Beyond. Going forward. our strategy will be our anchor. helping us to priorilise and allocate rèsources and ensure tha resilience and future grovrth of the Charity. Ngxt St&ps In 2021, we will be updating our centres and shops with a fresh new Go Beyond identity and signage. Our Retail results have proven that we have a strong proposition, and we will be investigating opportunities lo grow our offering, on new high slreels, online and via pop up shops. We will be working lo extend the reach of our Breaks beyond the time that children and young people are al our centre. We are creating videos and inliodLJCtory packs to help children and young people know what to expect, feel comfortable and look forward lo when they arrive onsite. We will investigate opportunities lo connect them with resources and activities in their area On they return home lo maintain support and encourage interests and talents long after their Break ends. Finally, a5 a Charity that is passionate about helping young people reach their potential, we will continue lo seek opportunrf(ies lo support apprenticeships and career-based training. Finan¢ial Report Summary of Financial Position The results for the year are sh¢)wn in the Consolidated Statement of Financial Activities on page 18. Surplu5 £115,174 Donations and Legacies £1.244,81412019.. £1.288.0951 a reduction of 30 Mitigating the Financial Impact of Covid We have been pleased lo note that our donors and 5UPPOrters have remained committed lo us through these difficult limes. We have received £300,000 of government grants throughout 2020 10 support wages and other business costs and have taken a number of steps lo reduce fixed costs. This support and our actions have provided stability lo the management of our cash resources so far 2020 and we expeel this lo continue into 2021. Actions include.. COVID Job retention scheme value of £209,113 Business support grants value of £91,000 Rale relief value of £727 Expenditure reduced by 300 Page 8
Go Beyond Charity Trustees, Report Going Concern In assessing our going concem slalus, we have prepared forecasts for 2022 which assume Breaks will be operational throughout the year al both our Coastal and Daleside cenlres. our three retail stores wll continue lo trade. and staffing levels remain per the recent reslrtjcture. This indicates we will remain cash positive with a cash headroom that is sustained throughout the next twelve months, using the current annual run rate of income and costs. We have also prepared financial models lo estimate the level lo which our income wuld drop before we become unable lo provide Breaks at our centres. We are satisfied that any drop in our in¢ome would need lo be subslanlial for this lo happen. However. we have identified further pol&nlial mrf(igaling actions, should this pessimisti¢ view of income prevail. lo ensure we continue lo provide as full a service as possible lo vulnerable young peoplg and the other beneficiaries of our programmes. The Board have confidence that there is a sound understanding of the financial position and sufficient scope lo lake these miligaling actions lo preseNe the long-lerm future of the charity if required. Accordingly, the Board of Trustees do not consider there lo be any material uncertainties and have prepared the accounts on a going concern basis. Reserves Policy The Tru51ees believe that establishing a lev61 of SerVeS equivalent lo betw&en and six months trading will provide sufficient osources lo withstand any short-lerm adverse trading eonditions the Charity may encounter. Currently the free cash reservos are still outside of the level of reserves believed lo be sufficient and working lo increase this figure is a priorty for the Board of Trustees. Govornance Update The Trustees recognise that g¢Jod govemance is critical to the success of the charity and adopted the Charity Governance Code in 2018. We believe we have upheld this commitment throughout 2020. Our revised Trustee recruilmenl and onboarding process has resulted in a Board that is significantly more diverse than before, with an impressive depth and range of relevant experience amongst our members. In keeping with the code. the newly composed Board undertook a comprehensive skills audrt earfy in 2021, which ¢onfimied no major gaps in the knowledge and exwrience needs of the Charity. New sub¢ommitlee5 were formed around Finance, People and Governance, with all Trustees participating in al least one group. Trustees continue to give their lime freely, and no Trustee received remuneration during 2020.. details of Trustees, expenses and related party transactions are disclosed in the notes to the accounts. Page 9
Go Beyond Charity Trustees, Report Provision of Information to Auditors Each of the persons who are Trustees at the b.me when this Trustees, report is approved has confirmed Ihal.. So far as each Trustee is aware, there is no levant audit information of which the charitable group's auditors are unaware, and Each Trustee has taken all the steps that they ought lo have taken as a Trustee in order lo make themselves aware of any reSevanl audit information and lo establish that the Charrtable group's auditors are aware of that information. Small Company Provislons This report has been prepared in accordance with the small companies regime under $419121 of the Companies Act 2006. The annual report was approved by the Trustees of the Charity on .1-. behalf by.. and signed on i(s tephen Brear Chair of Truslgfjs Pag8 10
Go Beyond Charity Statement of Trustees, Responsibilities The Trustees Iwho are also the directors of Go Beyond Charity for the purposes of company lawl are responsible lor preparing the Trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel and applicable law and regulations. Company law roquires the Trustees lo prepare financial slalernenls for each financial year. Under company law the Trustees mu51 not approve the financial statements unless they are satisfied that they give a true and fair view of th8 slate of affairs of the charitsble company and of ils incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial slalements, the Trustees are required lo.. select 5uilable accounting policios and 8pply them consislenlly", observe the methods and principles in the Chafitie5 SORP.. makejudgemenls and estimates that are reasonable and prudent,. slate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial slalemenls,. and prepare the financial slalemenls on the going concern basis unless il is inappropriate lo presume that the charitsble company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the charitable company's, and the group's. transactions and disclose with reasonable accuracy al any lime the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable cornpany and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees of the Charity on and signed on ils behalf by.. Stephen Brea Chair ol Tru51ees Page11
Go Beyond Charity Independent Auditor's Report to the Members of Go Beyond Charity Opinion We have audited the financial slalemenls of Go Beyond Charity Ilhe'charilable parent company'l and ils subsidiaries Ilhe 'group'l for the year ended 31 December 2020, which comprise the Con501idaled Slalement of Financial Adivities, Con501idaled Balance Sheet, Balance Sheet. Consolidated Statement of Cash Flows and Notes lo the Financial Slatemenls, Including a summary of signtficant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards. comprising Charities SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounling Praclicel. In our opinion the financial slalemenls.. give a true and fair view of the slate of the group's and parent Charity's affairs as at 31 December 2020 and of the group's results for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice". and have been ppared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Inveslmenl (Scollandl Act 2005 and regulation 8 of the Charities Accounts IS¢ollandl Regulations 2006 las amended). Basis for opinion We havè been appointed as auditor under section 441111cl of the Charities and Trustee Investment (Scollandl Act 2005 and under the Companigs Act 2006 and report in accordance with regulations made under those acts. We conducted our audit in accordance wrth International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilrties under those standards are further desGribed in the Auditor's responsibilities for the audit of the financial slalemenls section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Elhical 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 lo provide a basis for our opinion. Con¢luslon$ relating to going concern In auditing the financial slalements, we have concluded that the Trustees. use of the going conrn basis of accounting in the preparation of the financial statements Is appropriate. Based on the work we have perfomied, we have not identified any material UncertainlS relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to Continue as 8 going concern lor a period of al least bgIve months from when the original financial statements were aulhorised for issue. Our responsibilities and the rgsponsibilitle5 of the Trustees with respect to going concern are described in the relevant sections of this report. Page 12
Go Beyond Charity Independent Auditor's Report to the Members of Go Beyond Charity Other infom)atlon The Trustees ore responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report Ihereon. Our opinion on the financial slalemenls does not cover the other information and, except lo the extent olheMi5e explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stalemenls. our responsibility is lo read the other infomialion and, in doing so, consider wholher the other information is materially inconsislenl with the financial statements or our knowledge obtained in the audit or otherwise appears lo be malerially misslaled. If we identify such material inconsistencies or apparent material misstslomenls, we are required lo determine whether there is a material misslatemenl in the financial slalemenls or a material misslalemenl of the other infomialion. If. based on the work we have performed, we conclude that there is a material misstalemenl of this other information, we are qUIred lo report that fact. We have nothing to report in this regard. Opinion on other mattors prgs¢ribed by the Companlgs Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the Information given in the Trustees, Report for the financial year for which the financial statements are ppared is consistent wf(h the financial slalemenls,. and the Trustees, Report have been prepared in accordance with appli¢abl8 legal requirements. Matters on whlch we ar& requlred to report by ex¢eptlon In the light of our knowledge and understanding of the group and the parent charrfcable company and ils environment obtained in the course of the audit, we have not identified material misslalements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charf(ies Ac¢ounls (Scollandl Regulations 2006 las amendedl requires us to report lo you if, in our cpinion.. adequate accounting records have not been kept by the parent charitable compony, or relums adequate lor our audit have not been received from branches not visited by us.. or the parent charitable company financial slalemenls are not in agreement with the accounting Cords and relums,. or certain disclosures of Trustees remuneration specified by law are not made", or we have not received all tho infonnation and explanations we require for our audit. Page13
Go Beyond Charity Independent Auditor's Report to the Members of Go Beyond Charity Responsibilities of Trustees As explained more fully In the Statement of Trustees, Responsibilities (set out on page 111, the Trustees 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 delemine is necessary to enable the preparation of financial 51alemenls that are free from material misslalemenl. whether due lo fraud or error. In preparing the financial slalements, the Trusteès are responsible for assessing the Charty's ability lo continue as a going concern, disclosing, as applicable. matters lated to goillg Concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or lo cease operations, or have no realistic alternative but lo do so. Audltor'$ responsibllitios for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misslalement, whether due tD fraud or error. and 10 Issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISA5 IUK} will aayS dele¢l a material mis51alemenl when il exists. Misslalemenls can arise from fraud or error and are considered material if, individual or in the aggregate. they could reasonably bo expected lo influence the economic decisions of users taken on the basis of these financial stalemenls. Irregularities, including fraud, are instances of non-compliance Tmth laws and regulations. We design procedures in line with our responsibilities. outlined above. lo delect material misslatemenls in respe¢l of irregularities, including fraud. The extent lo which our procedure5 are capable of detecting irregularities, including fraud is detailed below". As part of our audit planning, through discussions with management, we obtained an understanding ol the legal and regulatory framework that is applicable to the group and the sector in which il operates lo identify the key laws and regulations affecting the group. The key laws and regulations we identified were General Data Protection Regulations IGDPRI. Fundraising Regulations lor charities, health and safely, and employment laws. We also considered those laws and Tegulalions that have a direct irnpact on the preparation of the financial slatemenls. primarily the Companies Act 2006. the Charities Act, relevant lax compliance regulations in the UK, and reporting framework (Charities SORP - FRS 1021. We discussed wrth management how the compliance with these laws and regulations is monitored and we discussed the policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the entity complies wrth laws and iegulalions and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance wth laws and regulations on the group's ability lo continue trading and the risk of material misslalement lo the accounts. Based on this understsnding we designed our audit procedures to identtfy non-compliance with such laws and regulations. Our procedures involved the following.. Enquiries of management and those charged with governance regarding their knowledge of any non-compliance with laws and regulations that could affect the financial slalemenls,. Reviewed legal and professional costs lo identify any possible non compliance or legal costs in respect of non cornpliance.. . Reviewed Board minutes, and • Reviewed whistleblowing rewrds. Page 14
Go Beyond Charity Independent Auditor's Report to the Members of Go Beyond Charity As part of our enquiries we discussed wlh management whether there have been any known instances, alkgations or suspicions of fraud, of which there were none. We also evaluated the risk of fraud through management override including that arising from management's incentives. The key risks we identified were misappropriation of cash, and we determined that the principal risks were related lo misallocation of reslricled funds. In response to the identified risk, as part of our audit work we.. Used data analyti¢s to test journal elltries throughout the year, for approprialeness.. Evaluated the rationalè of Significant Iranslers bebNeen reslricled and unreslriclèd reserves.. Reviewèd income supporting docLJmentation for any reslriclions and Compared lo how f( had been recognised in the financial sialements,. Revi9Wgd eslimales and judgements rnade in the accounts for any indicalDn of bias and challenged assumptions used by managetnent in making the eslimales., Used data analytic5 10 identify common bank details for Suppliers and staff,. and Tested a sample of till receipts through lo cash banked. In the year. we idenlrfied an additional risk assoaaled with fraudulent or erroneou5 CJRS (Coronavirus Job Retention Scheme) claims. In response lo the identified risk. as part of our audit work we obtained an understanding of how the claims were prepared and assessed the risk assoeialed with this, obtained an understanding ol how the terms and conditions of furlough we communicated lo employees. reconciled all claims back to cash received, and lesled a sample of individuals by recalculating the amount of grant the group were entitled lo claim. No issues were identified. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading lo a material misstatement in the financial slalemenls. Thi5 risk increases the further removed non<omplian¢e with laws and regulations is from the events and transactions refleded in the financial statements as we are less likely lo become aware of instances of non-compliance. The risk of not delecling a material misstatement due lo fraud is higher than the risk of not dèlecling one reSUlg from errgr, as fraud may involve deliberate concealment, collusion, omission or misrepresentation. As part of an audit in accordance with ISAS IUKI. we exercise professional judgement and maintain professional sceplicism throughout the audit. We also". Identify and assess the risks of material misslalemenl of the financial stalemfjnls, whether due lo fraud or error, design and perform audit procedures responsive ID those risks, and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not delecling a material misslalemenl resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepresentations. or the override of internal control. Obtain an understanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of the group's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimales and lated disclosu3 made by the Trustees. P8ge15
Go Beyond Charity Independent Auditor's Report to the Members of Go Beyond Charity Conclude on the appropriateness of the Trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related lo events or condition5 that may cast 5ignifi¢anl doubl on Ihe group's or the parent charitable company's ability lo continue as a g01ng concern. If we con¢lude that a material uncertainty exists, we are required lo draw attenlion in our auditor's report lo the related disc105ures in the financial slalemenls or, if such disclosures arè inadequate, to modify Dur opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our auditor's report. However, future events or conditions may cause the group or the parent charitable company to cease lo continue as a going concern. Evaluate the overall presentation, structure and content of the financial slalements, including the disclosures. and whelhei the financial stalements represent the underlying transactions and events in a manner that achieve5 fair presentation. Obtain sufficient appropriate audrt evidence regarding the financial infomiation of the enlilies or business activities within the group lo express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We cornmunicale with those charged with governance regarding, among other matters, the planned scope and liming of the audit and significant audit findings, including any significant defieiencies in internal control that we identify during our audit. Use of our report This report is made solely lo the charitable parent charitls 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 slate lo the group's Members those matters we are required to stale to them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility lo anyone other than the charitable parent company and ils chaTiVs Members as body, for our audit work, for this report, or for the opinions we have formed. Duncan Le51ie jSeniDr Slalulory Auditor} PKF Franci5 Clark, Slalulory Auditor North Quay House Sutton Harbour Plymouth Devon PL4 ORA Dale.. 06/07121 Page 16
Go Beyond Charity Consolidated Statement of Financial Activities Year Ended 31 December 2020 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2020 Notg Income and Endowments from: Donations and legacies Charitable actniities Other trading activities Investment income 1,060,160 33,810 120,971 18.022 184,654 1,244,814 33,810 120,971 18,022 Total income 1.232.963 184,654 1,417.617 Expenditure on: Raising funds Charitable activfcies {316.5561 844,1651 1316.5561 1985.8871 11,302,443 141,722 Total expenditure 11,160,721) 1141,722 Nel income Transfers bob88n funds 72.242 55,356 42,932 55.3561 115,174 Net movement in funds 127,598 112.4241 115,174 Reconciliation of funds Total funds brought forward Total funds carried forward 363,571 2.578.068 2,941,639 20 491,169 2.565,644 3,056,813 Page 17
Go Beyond Charity Consolidated Statement of Financial Activities Year Ended 31 December 2020 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2019 Note Income and Endowments from: Donations and legacies Charf(able activities Other trading activities Investment income 971,271 96.141 171.491 7.143 316.824 1,288,095 96,141 171,491 7,143 Total income 1,246,046 316,824 1,562,870 Expènditure on.. Raising funds Charitable activit$ Other expenditure 1546,7291 1911,6101 132.8851 1546,729) 11,279,0291 1104,885 1367,4191 172.0001 Total expenditure Nel expenditure Transfers between funds 1.491.224 439,419 1,930,643 1245,1781 113,301 {122,5951 13,301 1367,7731 Net movement in funds {258,4791 1109,2941 1367,7731 Rèconciliation of funds Total funds brought forward Total funds carried forward 622,050 2,687.362 3,309,412 20 383,571 2.578,068 2,941,639 All of thg group'5 actwities derThie from continuing operations during the above two periods. The funds breakdown for 2019 and 2020 is shown in note 20. Page 18
Go Beyond Charity Consolidated Balance Sheet 31 December 2020 2020 2019 Note Fixed assets Tangible assets 2,736,269 2,818,500 Current assets Stocks Debtors Cash al bank and in hand 15 16 266 85,959 396,222 1.580 47,522 253,333 462,447 302,435 Creditors- Amounts falling due wlthln one year Net current assets 141,903 179,296 320.544 123,139 Net assets 3,056,813 2,941,639 Funds of the group.. Restricted funds 2,565,644 2,578,068 Unrestricted incomg funds Unreslricled funds 491,169 383,571 2,941.639 Total funds 20 3,056,813 The financial slalements on pages 17 10 42 were approved by the Trustees, and aulhorised for issue on4A.£ukknJ. and signed on their behalf by.. Stephen Bre Trustee Company Registration Number. 03985540 Page 19
Go Beyond Charity Balance Sheet 31 December 2020 Charity 2020 Charity 2019 Note Fixed asset5 Tangible assets Investments 2,736,269 2,818,500 2,736,270 2,818,501 Currènt assets Stocks Debtors Cash al bank and in hand 15 16 266 81,960 380,162 1,580 55,849 240.031 462.388 297,460 Creditors: Amounts falling due wlthln one year 17 141.7031 179,0961 Net current assèts 320,685 118,364 Net assets 3,056,955 2,936,865 Funds of the Charity.. Restricted funds 2,565.644 2,578,068 Unrestricted income funds Unrestricted funds 491,311 358.797 Total funds 20 3,056,955 2,936,865 ncial statements on pages 17 10 42 were approved by the Truslees, and aulhorised for issue and signed on their behalf by.. phen Brea Trustee Company Registration Number.. 03985540 Page 20
Go Beyond Charity Consolidated Statement of Cash Flows Year Ended 31 December 2020 2020 2019 Noto Cash flows from operating activitles Nel incomellexpendilurel for the reporting period Adjustments to cash flows from non<ash items Depreciation Investment income Loss on disposal of tangible fixed assets Impairment loss on disposal of fixed assets held for the group's own use 11S,174 1387,7731 86.235 118,0221 95,733 17.1431 2,977 104,885 1171,3211 183,387 Working capital adjustments Decrease in stocks Ilncr&aselldecrease in debtors IDecrea$ellincrease in creditors Decrease in deferred income 15 16 17 1,314 118,4371 137.3931 12,151 66,150 15,S201 Nel cash flows from operating activities Cash flow$ from Investing activities Interest receivable and similar income Purchase of tangible fixed assets Net cash flows from investing activities Net increaselldecreasel in cash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December 128,871 108,540 18.022 4.0041 7,143 82,317 13 14,018 175,174 142.889 11 e3,7141 437,047 253,333 396.222 253.333 All of the cash flows are derived from continuing operations during the above periods. Page 21
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 1 Charity 5tatu$ The Charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share caprtal. Each of the Trustees is liable lo contribute an amount not exceeding £1 towards the assets of the Charity in the event ol liquidation. The principal place ol business is.. Suite B1 Higher Mill Buckfasl Abbey Buckfaslleigh Devr)n TQ11 OEE 2 A¢¢ounting policies Summary of signifi¢ant accounting policles and key accountlng estimate$ The principal a¢cciunling policies applied in the preparation of these financial 51alemenls are sel out low. These policw have been consislenlly applied lo all the years presented, unless otherwise stated. Statement of compliance Th& financial statements have been prepared in accordance with Accounts"ng and Repcirting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffe¢live 1 January 20191 (Charities SORP IFRS 10215econd editlDn - October 20191. They also comply with the Cunpanies Act 2006 and Charrties Act 2011. Basis of preparatSon Go Beyond Charity meets the definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otheiSe slated in the relevant accounting policy notes. Basis of consolidation The consolidated financial slalemenls consolidate the financial statements of the Charty and ils subsidiary undertakings drawn up lo 31 Decernber 2020. No Statement of Financial Activities is pr&sented foT the Ch8rily as pemitted by section 408 of the Companies Act 2006. No Cash Flow statement has been prèsented for the Charity as permitted by FRS102. The Charity made a surplus after lax for the financial year of £120,080 12019 - deficit of £368,988). A subsidiary is an entty controlled by the Charity. Control is achieved where the Charity has Ihe power lo govern the financial and operating policies of an entity so as lo obtain benefits from rts aclivilies. Inler-company transactions, balances and unrealised gains on transactions beeen the Charity and its subsidiaries, which are related parties, are eliminated in full. Page 22
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Going concern In assessing our going eon¢ern status, we have prepared forecasts for 2022 which assume Breaks will be operational throughout the year al both our Coa51al and Daleside cenlres, our three retail stores will continue to trade, and staffing levels remain per the recent reslruclure. This indicates we will remain cash positive with a cash h&adroom that is sustained throughout the next twefve months, using the current annual run rale of income and costs. We have also prepared financial models lo estimate the level to which our income could drop before we become unable lo provide Breaks at our cenlres. We are sa115fied that any drop in our income would need lo be subslanlial for this lo happen. Howevei, we have identified further potential miligaling adions, should this pessimistic view of income prevail, to ensLJre we continue lo provide a5 full a service as possible lo vulnerable young people and the other beneficiaries of our programmes. The Board have confidence Ihal ther& is a Sound understanding of the financial position and suff1¢ient scope to take these mitigating actions lo preserve the long-lerm future of the charily if required. Accordingly. the Board of Trustees do not consider the lo be any material uncertainties and have prepared the accounts on a going concern basis. Income and endowments All income is recognised once the Charity has enlillemenl lo the income, il is probable that the income will be received and the amount of the income receivable can be measured reliably. Donations and lega¢ies Donations are recognised when the Charity has been notffied in writing of both the amount and selllement date. In the event that a donation is subject lo conditions that require a level of performan¢e by the Charity before the Chanty is entrtled lo the funds. the income is deferred and not recognised until either those conditions are fully mel, or the ftjlfilmenl of those conditions is wholly within the control of the Charity and il is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis followng the grant of probate when the administralorlexeculor for the estate has communicated in writing both the amount and settlement dale. In the event that the gift is in the fom) of an asset Dlher Ihan Cash or a financial asset traded on a recognised stock gxchange, recognrtion is subject lo the value of the gift being reliably measurable th a degree of reasonable 8CCUTacy and the lille lo the as5el having been transferred lo the Charity. Grants recelvable Grants are recognised when the group has an enkn'llemenl to the funds and any conditions linked lo the grants have been mel. Vvhere performance cond(tions are attached lo the grant and are yel lo be mel, the income is recognised as a liability and included on the balance sheet as deferred Income lo be released. Page 23
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Deferred income Deferred income ropresenls amounts received for future periods and is released lo incoming resources in the period for which. it has been received. Such income is only deferred when.. The donor specifies that the grant or donation musl only be used in lulure accounting periods", or The donor has imposed conditions which musl be mel before the Charity has unconditional gnlillemenl. Donated seNlees and facilities Donated professional service5 and donated facilities are recognised a5 income when the Charity has control over them, any conditions associated with the donated item have en mel, the receipt of economic benefit can be measured reliably. In accordance with the Charities SORP IFRS1021. the general volunteer lime is not recognised. Please rgfer lo the Trustees. annual report for more information about their contribution. On receipt, dtsnaled professional services and donated facilities are recognised on the basis of the value of the gift lo the Charity. This is the amount the Charity would have been willing lo pay lo obtsin services or lacilrties of equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. Gift aid Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Expenditure All expenditure is recognised once there is a legal or conslruclNe obligation lo that expenditure. (( is probable selllemenl is required and the amount can be measured reliably. All costs are allocated lo the app5icable expenditure heading that aggregate similar costs lo that category. Where costs cannot be directly allribuled lo particular headings they have been allocated on a basis consislenl with the Use of resources, with central staff costs allocated on the basis of lime spent, and depreciation charges allo¢aled on the portB)n of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds Costs of raising funds compiise of fundraising staff salaries. and cost5 associated with fundraising events which the Charity organises in order lo raise funds for respite breaks. Charitable activities Charitable expenditure comprises those costs incurred by the Charrty in the delivery of 11$ aetivilies and s&rvices for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs ol an indirect nature necessary to support them. Page 24
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Support costy Support costs are those functions that assist the work of the Charity bul do not directly undertake charitable activ(ties. Support costs include Head offi costs, finance, personnel, payroll and governance costs which supports the Charity's respite breaks. These costs have been disclosed separately in note 8 to the financial slalemenls and have been included within expenditure on charitable activities on the Slalemenl of Financial Actiwties. Govgrnment grants Govemmenl grants are recognised based on the aecrual model and are measured al the fair value of the asset received or receivable. Grants are classrfied as relating either lo revenue or lo assets. Grants relating lo revenue are recogllised in income over the period in which the related costs are recognised. Grants relating lo a55els are recognisèd over the expected useful life of the asset. Where part of a grant relating lo an asset Is deferred, it is recognised as deferred income. Taxation The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporalron lax purposes. Accordingly, the Charity is potentially exempl from laxalion in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the 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 lo charrtable purposes. Tangible fixed a$sets Individual fixed assets costing £2,000 or more are initially recorded al cost, less any subsoquent accumulated depreciation and subsequent accumulated impaimenl losses. Depreciation and amortisation Dgpreciab'on is provided on tangible fixed assets so as lo write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Freehold buildings Freehold land Plant & machinery Motor vehicles Office equipment Depreclatlon method and rate 2.100/¢ Straight line Not depreciated 10.200A straight line 14°k straight line 20% slraighl line Pagè 25
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Impairment of fixed assets Al each reporting dale an assessment will be made of whether there is any indicator of impairment. If there is an indicator of impairment propertie5 will either be indiwdually assessed or assessed as part of a scheme. whe there is evidence of impairment, the recoverable amount of the asset is eslimaled which will be the higher of value in use and fair value less costs lo sell. SORP 2019 stales that the definition of EUV-SH in the RICS Valuation Standards indicates that this method of valuation would provide a fair value as defined in FRS 102 and therefore this is used lo determine fair value. The SORP considers that depreciated replacement costs will provide a asOnable estimate of value in use, this is calculated as the lower of the cost of conslrucling an equivalent asset or acquiring an equivalent asset on the open market. The recoverable amount is compared lo the carying amount of the property or scheme. The carrying amount is calculated as the nel book value less any unamortised grant in the Slalemenl of Financial Position relating lo the property or scheme. 11 the recoverable amount of a property or scheme is less than the carrying value the difference Ilhe irnpairmenll will be charged lo the Statement of Financial Activity and split between the relevant reserves. If in future years the impairment no longer applies. f( will be taken out from the Stalemenl of Financial Acliviliy. The amoLJnl reinslaled will be limrted lo an amoLtnl that brings the property or scheme back lo its ori9inal carrying value. Stock Slo¢k is valued al the lower of cost and nel reolisable value. after due regard for obsolete and slow moving stocks. Trade debtors Trade and other debtor5 are recognised at the settlement amount due after any trade discount offered. Prepayments are valued 81 the amount prèpaid nel of any discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash on hand, and other short-lemi highly liquid investments that are readily convertible lo a known amount of cash and are subject lo an insignificant risk of Change in value. Trade creditors Trade creditors are obligations lo pay for goods or service5 that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charty does not have an unconditional right, at the end of the reporting period, to defer settSemenl ol the credrtor for al least twelve months after the reporting dale. If there is an unconditional right to defer settlement for al least twelve months after the reporting date, they are presented as non4urrent Page 28
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Fund structur8 Unresliicted Income funds are general funds that are available for use al the Truslees's discretion in furtherance of the objectives of the group. Designated funds are unreslricled fvnds sel aside for specific purposes al the discretion of the Trustees. Restricted income fund5 are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Pon$ion$ and othgr post retlrement obligations The Charity operates a money piJr¢hasè defined contribution scherne. The contributions made for the accounting period and Irealed as an expenses werg £12.35412019". £14,527). Flnancial instrurnentS Classrfication The Charty holds the following financial inslrumenls.. Short term trade and other debtors and credf(ors', Cash and bank balances. All financial instruments are classified as basic. Recognition and measurement The Charity has chosen to apply the recognition and measurement principles in FRS102. Financial instruments are recognised when the company becomes paty lo the conlraclual provisions of the instrument and derecognised when in the case of assets, the contradual rights lo cash flows from the assets expire or substantially all the risks and rewards of ownership are tranSferd lo another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled. Such instruments are initially measured at transaction price. including transaction costs, and are subsequently carried al the undiscounled amount of the cash or other consideration expected lo be paid or received, after taking account of impairment adjuslmenls. Pgge 27
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 3 Income from donatlons and legaclas Unrestri¢ted general funds Restricted funds Total 2020 Total 2019 Donations and legacies.. tkinalions from individuals, trusts and corporations Legacies Gift aid reclaimed Grants, including capital grant5,' Government grants Grants from other charities 708,499 10,000 41.548 184,654 893,153 10,000 41,548 1,215,170 8,160 44,315 300,113 300,113 20.450 1.060,160 184,654 1,244,814 1,288,095 The income from donations and legacies was £1,244.814 12019.. £1,288,0951 of which £1.(0,160 was unreslricled12019'. £971,271) and £184,654 was restricted lo other fund512019.. £316,824). 4 Income from charitable actlvltles Urbre5tri¢ted general funds Total 2020 Total 2019 Fundraising events Trading income 33,699 33,699 111 94,245 1.896 33,810 33,810 96,141 The income from charitable actiwlies was £33,810 12019." £96,141) ol which all was unreslricled 12019.. all unrestridedl. 5 Income from other trading actlvltles Unrestrlcted general funds Total 2020 Total 2019 Trading income., Shop income from sale of donated goods and services Lottery Sponsorship income Other income 116,721 118,721 160.488 2,437 4,904 3.662 4,250 4,250 120.971 120.971 171,491 Page 28
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 The income from other trading activf(ies was £120,971 12019.. £171,491} of which all was unrestricted 12019.. all unreslricledl. Net income from trading activities of $ubsidiaries The taxable profits of CHICKS ITradingl Limited Icompany number 039930811 arise from the operation of a lottery and general trading and are wholly donated lo Country Holidays for Inner City Kids. Accounts are filed with the Regi51rar of Companies. A summary of the trading results is shown below.. Profit and loss account 2020 2019 Turnover 4,904 1811) 4,093 Adminislralive e4Den5es Operating profil Other interest receivable and similar income 18181 18181 Profit I Ilossl before tsx Profit I Ilossl for the financial year Profit and loss account brought forward Gift aid distribution lo parent charty Profil and loss account carried forward 18171 18171 4,774 14,Q991 11421 4,099 4,099 3.552 {2,8771 4.774 Balance sheet 2020 2019 Assets 809 13.302 18,5271 4.775 Creditors 19501 11411 Nel assets Capital Reserves 11421 11411 4.774 4.775 Equity No provision is included for any pol&nlial tsx liability arising on the company's profits for the year because the directors propose that a Gift Aid donation lo the parent charity will be paid within 9 months of the balance sheet dale al an amount sufficient lo reduce any such potential lax liability to £nil. Page 29
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 6 Investment income Unrestricted general funds Total 2020 Total 2019 Other investment income Income from rents 173 17,849 173 17,849 18,022 1.353 5.790 18.022 7,143 The income from invoslmen15 was £18,022 12019." £7,143) of which all was unreslricled 12019.. all unrestrictgdl. 7 Expenditure on ralslng funds Unrestricted general funds Total 2020 Total 2019 Materials Events Travel Office costs Training and networking Stsff costs Marketing and publicity other direct costs of generating voluntary ineome (Profrtllloss on disposal of tsngible fixed assets 3,493 434 1,155 61.564 3,493 434 1,155 61,564 15,135 19,420 15,433 94.784 3,934 373,908 8,598 12,540 2,977 238,663 297 10,935 238,663 297 10,935 316.556 316,556 546,729 Page 30
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 8 Expenditure on charitable activities Unrestricted funds Restrlcted funds Total 2020 Total 2019 General Provision of respite breaks Depreciation. amortisalion and other similar costs Allocated support costs 392,115 79.733 471,848 767,770 24.246 427.804 61.989 86.235 427.804 95,733 415,526 1,279,029 844,165 A¢tivity undertaken dirèctly 141,722 Support& governance costs 985.887 Total 2020 Total 2019 Children's activities Rent and ulililies Equipment and maintenance Buildings and ground maintenance Insuranc& Advertising and promotions Printing, postage and stslionery Vehicle running costs and travel Food running costs and travel Other holiday costs Training, recruilmenl and agency Wages and salaries Depreciation Legal and professional fees Office ovèrheads Sundry expenses SofbNare upgrades and support Bank charges and interest Employee support Audilorfs remuneration Trustees meetings Hire of assets 5,620 45,625 23,38S 6,982 32,293 20.531 2,500 15.651 3.603 7,896 3,387 304,375 86,235 5,620 47,982 23,385 6.982 32,293 20,531 25,392 15,651 3,996 7,896 10,701 612,648 88,235 23,238 7,103 9,043 34,068 2,762 920 7,809 215 1,419 31,353 48,567 40.896 15.506 28,006 49.387 27,035 48,454 40,364 18,417 49,121 684,751 95,733 24,000 8.428 7.181 37,732 2.947 1,073 14,227 1,939 3.912 2,357 22,892 393 7,314 308.273 23,236 7,103 9,043 34,068 2,762 920 7,809 215 1,419 558,083 427,804 985,887 1,279,029 Page 31
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 9 Not incomingloutgoing resourc&s Nel incominglloutgoingl resources for the year include.. 2020 2019 Operating leases - other assets Audit fees OlheT non-audf( services Loss on disposal of tangible fixed asse15 Impairment Ios5 on disposal of fixed assets held for the group's own use Depreciation of fixed assets Operating leases- other assets includes £60,92612019'. £45.855} on land and buildings and £13,081 12019". £15.1121 on other assets. 74,007 7,059 750 60,967 13.477 750 2,977 1104,8851 95,733 86,235 10 Trustees. remuneration and expensos During the year the group made the following transactions with Trustees.. Stephen Brearley £12812019.. £Nill ol expenses were reimbursed lo Stephen Breadey during the year. The expens6s reimbursed were travel expenses for a Board matter. Regina Cloment £78812019.. £Nill of expenses were reimbursed to Regina Clement during the year. The expenses reimbursed were travel expenses for a Board matter. Anisha Reed £87 {2019.. £NIll of expenses were reimbursed to Anisha Reed during the year. The expenses reimbursed We costs associated wbth a Charity event. No Trustees, nor any persons connecled with them, have received any remuneration from the group during the year. No trustees have received any other benefits from the charity during the year. Donations made by the Trustees without any conditions attached tolalled £2,070 for the year12019 £2,632). Pag8 32
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 11 Staff costs The aggregate payroll costs were as follows". 2020 2019 Staff costs during the yearwere: Wages and salaries Social security costs Pension costs 772,027 60,772 18,512 953,236 83,905 21,519 851,311 1,058,660 The monthly average number of persons (including Senior Management Teaml empk)yed by the group during the year expressed as full b'me equivalents was as follows". 2020 2019 No 12 19 Fundraising Operations Support Retail 14 36 43 No employee received emoluments of more than £60,000 during the year. The total employee benefits of the key managernenl personnel of the group were £248,388 12019 £301,955). Key management personnel comprises of the Chief Execub've Officer, Director of Finance. Head of YP Hub, and other Senior Leadership Team lislgd in the Trustees, Report {2019.' Chief Exe¢ulive Officer, Director of Finance, Head of YP Hub, and other Senior Leadership Team listed in the Trustees, Report). The Chief Executive Offi'cer, as the highest paid member of 51aff, received benefits lolalling £58,591 12019 - £74,993). Page 33
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 12 Taxation The group is a registered charity and is therefore exempt from laxalion. 13 Tangible fixed assgt$ Group Freehold land and buildings Motor vehicles Office equipment Plant & machlnery Total Cost Al 1 January 2020 Additions 3,343,658 4,004 202.757 109,5 56,651 3,712.662 4,004 At 31 December 2020 3,347,662 202,757 109.596 56.651 3.716,666 Oepre¢iation Al 1 January 2020 Charge for the year 655,333 25,459 145,701 29.359 57,917 16,095 35,211 15,322 894,162 86,235 At 310ecember 2020 680,792 175,060 74.012 50,533 980,397 Not book valua Al 31 December 2020 2,S66,870 27,697 35,584 6,118 2,736,269 Al 31 December 2019 2.688,325 57,056 51,679 21,440 2.818,500 Pag8 34
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Charity Freehold land and buildings Motor vèhicles Offic8 equipment Plant & machinery Total Cost At 1 January 2020 Additions 3,343,S58 4.004 202,757 109.5 56,651 3,712,662 4.004 Al 31 December 2020 3,347,662 202,757 109.596 56,651 3,716,686 Depreciation At 1 January 2020 Charge for the year 655,333 25,459 145,701 29,359 57,917 16,095 35,211 15,322 894,162 86,235 Al 31 December 2020 680.792 175,060 74,012 50,533 980.397 Net book valuo Al 31 December 2020 2,866,870 27,697 35,584 6,118 2,736,269 Al 31 December 2019 2.688,325 57,056 51,679 21,440 2.818,500 Page 35
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 14 Fixed asset Invastmenty Charity 2020 2019 Shares in group undèrtakings and partiupaling interests Dotails of undertakings Details of the investments in which the Charity holds 200/0 or more of the nominal value of any class of share capital are as follows.. Proportion of voting rights and shares held Country of Undortaking incorporation Holding Subsidiary undertaklngs Principal actlvlty CHICKS {Tradingl Limited To generate funds for the charitsble pant company. 100Yo England and Wales Ordinary shares 15 Stock Group 2019 Charity 2019 2020 2020 St¢xks 266 1,580 266 1,580 16 Debtors Group 2019 Charity 2019 2020 2020 Trade debtors Due from group undertakings Prepayments and accrued income VAT recoverable Other debtors 150 150 8.327 20.488 3,912 22.974 16,001 23.190 23,190 20,486 3,912 22,974 42,769 42,769 85,959 47,522 81,980 55,849 Page 36
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 17 CreditOTS- amounts falling due within one year Group 2019 Charity 2019 2020 2020 Trade Creditors Other taxation and sctial securrily VAT payable Other creditors Accruals Deferred income 43,771 8,356 225 42.570 46,781 200 84,663 44,182 43.771 8,356 225 42,570 46,781 64,683 44,182 5,783 64,468 200 5,783 64,468 141,903 179,296 141,703 179,096 Deferrnd income Group 2019 2020 Resource5 deferred in the period 200 18 Analysis of changes in net debt 1 January Cash flow 2020 Other non-cash changes 31 Dgcember 2020 Cash al bank and in hand 253,333 253,333 142.889 142,889 396,222 396.222 Net debt Page 37
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 19 Commitments Group Flnancial COTnmitments Al 31 December 2020 the group had total comrnilmenls under non-¢ancellable operating leases as follows.. Land and Other bulldings 2020 Total Total 2020 2020 2019 Not18ter than one year Later than one year and not later than five years Over five year5 58,334 10.141 68,475 45.558 45.558 73,697 107,235 6,798 Total 103,892 10,141 114,033 187.730 Operating leases . lessor The lolal of lulure minimum lease payments is as follows.. 2020 2019 Not later than one year Rental income recognised in the year was £5.10012019.. £5,100}. The charty leases an area of land lo an external paty for a fixed amount per annum. The contract expired 31 December 2020. S.100 Page 38
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 20 Funds Group Balancg at 1 January Incoming Resources 2020 resources expended Balance at 31 December 2020 Transfers General General funds {38,0811 1,232,963 {1,138,4751 36,116 94,523 Designated Property fund 401,652 24,246 19,240 396,646 Total unrestricted funds 363.571 1,232,963 11,160,721 55,356 491,169 Restricted funds Coastal Retreat Moorfand Retreat Barn development Sports barn development Solar panols Minibuses Daleside Appe81 Daleside equipment Daleside Appeal minibuses Daleside Courtyard challenge capital Miscellaneous Staff costs fund- SJP Provision of respile breaks Fil and Fed Daleside Appeal - revenue SJP 2019 Daleside coutyard challenge - revenue 292,857 365,918 35,999 43.167 9,411 12.359 1,590.669 8,324 31,481 7,723 110.2711 11.0411 11.1581 12611 112.8091 121,3351 113,2171 19,0921 980 114,9771 5,720 6,339 1.493 450 124,1201 10,847 301,560 340.670 40,678 48,348 10,643 1,54S,214 5,954 22,389 26.663 11.045 97 88.954 2.132 18,328 40,488 1528} {1,9671 111.0451 1971 126.6691 12,1321 24,168 184,654 161,2441 185.695 18.328 21,997 {18,4891 178 178 Total restricted funds 2,578,068 184,854 141,722 55,356 2,565,644 Total funds 2.941,639 1,417,617 11,302,443 3,056,813 Page 39
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 Balance at 31 Dec&mber 2019 8alan¢e at 1 January 2019 Incoming Resources roUrceS expended Transfers Unrestrlcted funds General General funds 210,777 1,246,046 {1,431,7141 163,1901 138,0811 Designated Propety fund 411,273 159.510) 49,889 401,852 Totsl unrestrlcted funds 622.050 1,246.046 11,491,224> 13,3011 363.571 Restricted funds Coastal Retreat Moorland Retreat Barn devglopmenl Sports barn development Solar panels Minibuses Daleside Appeal Daleside equipment Daleside Appeal minibuses Daleside courtyard challenge capital Christmas present fund Christmas breaks Staff costs funds (Children in Needl Miscellaneous Staff costs fund - SJP Provision of respite breaks Fil and Fed Daleside Appeal - revenue SJP 2019 Daleside coutyard challenge - revenue Pilot Projects Total restrl¢t8d funds 299,S94 434.509 42,761 50,664 11,167 17,079 1,621,164 11,099 12,522 16,8371 168,5911 16,762} 17,497} 11,756} 14,720) 130,495} 12.775) 110,494} 292.857 365,918 35.999 43,167 9,411 12,359 1,590.669 8,324 31,481 29,453 27,846 5,323 8,974 11.1831 15.3231 118.3271 28,663 9.353 19,804 3,938 124.5921 118,9571 {19.9101 1166.7331 {20,1181 1216) 17,762) 4,788 111,2461 37.310 20,007 68,521 11,045 97 88,954 2,132 18,328 40,486 196,860 22,250 19,6941 18,544 48,248 178 178 16,371 16,3711 2,687,362 316,824 1439,419 13.301 2,578,068 Total funds 3.309,412 1,562,870 11.930,6431 2.941,639 Pag8 40
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 The specific purposes for which the funds are lo be applied arè as follows.. Designated Fund$ Propety Fund - The propety fund represents the net book value of unrestricted fixed assets held by the Charity. Rastricted Funds Coastal Retreat- This fund was sel up to purchase the Coastsl Retreat. Moodand Retreat- This fund was sel up lo purchase the Moorland Retreat. Barn Delopment - This fund was sel up to fund the development of a play barn at Moorland Retreat. Sports Barn Development- This fund was sel up lo fund a sports bam at Moorfand Retreat. Solar Panels - This fund was sel up lo fund the solar panels al Moortand Retreat. Minibuses - This fund was set up to fund new minibuses. Daleside Appeal - This fund was sel up lo purchase and renovate a sile in the Midlands. Daleside Equipment - This fund was sel up lo purchase equipment al Daleside. Daleside Appe81- Minibuses - This fund was Set up lo purchase minibuses al Daleside. Daleside Courtyard Challenge - capital This fund was was $¢1 up to develop a courtyard space at Daleside. Christmas Present Fund - This fund was sel up to purchase Christmas presents for children. Christmas Breaks Christmas time. This fund is reslricled lo respf(e break costs for children on breaks around Staff Costs Fund- This fund supports the costs of Respite Break Leaders on the respite breaks. Provision of Respite Breaks,. and Young Start - This fund is restrictad to the respi(e break costs. Fil and Fed This fund is restricted to deliver Fil and Fed Holiday club in 2019 for children on free school meals. SJP 2019 This fund is restricted to pay the Young Person's Hub salary and Referral Agent DevelopmenL Page 41
Go Beyond Charity Notes to the Financial Statements Year Ended 31 December 2020 21 Analysis ot net assets between funds Group Unrgstricted funds Designated other General Total funds Tangible fixed assets Current assets Current liabilities 396,846 2,339.623 226,021 2,736,269 462,447 141,9031 236,426 141,9031 94,523 Tol81 nel assets 396,646 2,565.644 3,056,813 Unrestrlcted funds Total funds at31 December 2019 General Deslgnatad Other Tangible fixed assets Current assets Current liabilities 401,652 2,416.848 161,420 200 2,818,500 302,435 179,296 141,015 1179.0961 38,081 Total nel as5els 401,652 2.578,068 2,941,639 22 Related party transactions Charity During the year the Charity made the following rolaled party transadions.. CHICKS ITradingl Limited (Wholly owned subsidiary) During the year the Charity received donations from CHICKS ITradingl Limited of £4,099 12019.. £2,877). At the balance sheet dale the amount due from CHICKS (Trading) Limited was £16.001 12019 £8,327). Amounts due are repayable on demand and no interest is charged on the oulslanding balance. Pag8 42