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 nOn￿SSentIal 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 reqU1￿MentS 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 g￿eted 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 B￿ak$ 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 B￿ak5 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 n￿Y invigoT3ied Go Be￿I￿d. 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 p￿pared 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 con￿rn 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 Uncertainl￿S 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 b￿gIve 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 p￿pared 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 a￿ayS 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 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 De￿lopment - 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