## **REGISTERED COMPANY NUMBER: 04041867 (ENGLAND AND WALES) REGISTERED CHARITY NUMBER: 1083649**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **FOR**
**THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
**THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
||**Page**|
|---|---|
|**Company Information**|1|
|**Report of the Management Committee**|1|
|**Statement of Financial Activities**|9|
|**Statement of Financial Position**|10|
|**Notes to the Financial Statements**|11|
|**Report of the Independent Examiners**|15|
|**Income and Expenditure Account**|16|
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
The Management Committee presents its report and independently examined financial statements for the year ended 31 March 2021.
## **Reference and Administrative Information**
Charity Name: Community Support Network South London Charity Registration Number 1083649 Company Registration Number 4041867 Registered Office and 336 Brixton Road, Operational address: LONDON SW9 7AA
## **Management Committee**
Dr. S. Roy
Mrs. Manjula Roy
Mr. Andrew Lennon Mr. John Adapoe
Appointed Director on 03/10/05. Vice Chair since 13/03/13, resigned 24/02/16, re-appointed 15/03/17; Vice Chair on 16/05/17. Resigned as Vice Chair on 01/05/19. Appointed as Treasurer on 01/05/19.
Appointed 01/12/09. Treasurer since 03/02/10, resigned 24/02/16 re-appointed 15/03/17. Company Secretary since 16/05/17, resigned as Company Secretary on 01/05/19, re-elected Company Secretary on 16/07/19.
Appointed 16/01/13, Elected Co Vice-Chair on 21/05/14, then Membership Secretary 26/04/16.
Appointed 06/03/19.
Mr. John Martin Jeremy Dawes Appointed 06/03/19. Elected Co-Chair on 01/05/19, Elected Chair on 06/11/19
Mr. Abdul Tanko Mr. Leslie Elliot Ms. Helen Judge
Mrs. Clementina Okorefe
Appointed 06/03/19. Elected Co-Chair on 01/05/19, resigned as Co-Chair on 06/11/19.
Appointed 11/09/19
Appointed September 2001, Chair until 11/02/08, Vice Chair until September 2009, Resigned from Committee September 2011 and re-appointed to Committee on 11/09/19
Appointed 11/09/19.
Page 1
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
## **Senior Management**
Ms. Cherry E. Pedler
Manager
## **Independent Examiners**
Hilary Adams Ltd, Chartered Accountants & Tax Consultants, 158 High Street, Herne Bay, KENT CT6 5NP
## **Bankers**
Lloyds Bank, Moorgate Branch, 34 Moorgate, LONDON EC2R 6PL
CCLA, 80 Cheapside, LONDON EC2V 6DZ
Page 2
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANGEMENT COMMITTEE for the Year Ended 31 March 2021**
## The director presents report with the financial statements of the company for the year ended 31 March 2021. **Structure, Governance and Management** Governing Document
The organisation is a charitable company limited by guarantee, incorporated on 27 July 2000 and registered as a charity on 24 November 2000. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
## Public Benefit
The objects of the charity are to promote, preserve and protect the health and well-being of vulnerable persons of any age, persons with mental health problems/mental distress, persons with physical and other disabilities, carers of such persons, persons with learning difficulties and persons with autistic spectrum disorders, particularly but not exclusively in South London. This is a change to the previous objects as agreed by CSN’s EGM on 11/09/19 and in keeping with the anticipated change to the work of CSN in becoming part of a Consortium of organisations providing advocacy in Lambeth from April 2020.
Ways of carrying out these objects include: ‘by providing a mental health advocacy service for people who are in hospital on mental health wards in South London and those in prison and in the community with mental health problems. More detail of these activities are shown below, in the section with the headings:
## **Achievements and Performance and In-Patient, Forensic, and Community Advocacy**
In the view of the Community Support Network South London Management Committee the objects and work of the charity fully satisfy the requirements of the Public Benefit charitable registration test.
## Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee retire every year but may be re-elected by the full members at the Annual General Meeting.
The current Management Committee have been elected from the membership and new members are encouraged to join at every AGM of the charitable company. We have also increased the membership of the Management Committee by means of advertising in the Guardian newspaper on a number of occasions, by advertising in the Lambeth Volunteer Centre and via the Bar Pro-Bono Unit.
Due to the nature of CSN as a mental health service user led organization, the majority (at least two thirds, according to the Articles of Association) of Management Committee members identify as having experienced mental distress, making them full individual members of CSN.
## Trustee Induction and Training
We have developed an Induction Pack for new Management Committee members. This includes copies of training slides regarding the role and responsibilities of CSN Management Committee members. Many come to CSN with experience of serving on the Management Committee of other organisations, and all are encouraged to attend training within budgetary constraints. (For example, there have also been opportunities for Committee members to visit the local psychiatric hospital where advocacy has been provided by CSN since 1996. In addition, quarterly reports on advocacy in forensic, community, in-patient and prison settings are made available to CSN Management Committee members).
## Organisational Structure
Community Support Network South London allows for a Management Committee of up to fifteen members. Typically, there are no more than eleven. The full Management Committee meets bi-monthly. The Management Committee is responsible for the strategic direction and policy of the charity. At present the Committee has ten members from a variety of professional and other backgrounds relevant to the work of the charity.
The Manager sits on the Committee, but has no voting rights. The Manager is currently responsible for taking minutes which are circulated to Management Committee members who point out any amendments at the following meeting which are enacted.
Page 3
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANGEMENT COMMITTEE for the Year Ended 31 March 2021**
## Organisational Structure (continued)
A scheme of delegation is in place and day to day responsibility for the provision of services rest with the Manager. The Manager is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Manager is also responsible for day to day operational management of CSN, individual supervision of the staff team and also for ensuring that the team continue to develop their skills and working practices in line with good practice.
## Related Parties
In so far as it is complementary to the charity’s objects, the charity is guided by both local and national policy. At a national level, mental health services are determined by the Mental Health Act 1983, and Code of Practice, as amended 2007. NICE (National Institute for Clinical Excellence) determines the appropriate care and treatment for people with various diagnoses. Locally, the charity is closely involved with the Lambeth Living Well Collaborative. CSN thus has an opportunity to be informed about local delivery plans and other strategic plans and policies and to express views on them.
Some of our current advocates have attained the Independent Mental Health Advocacy (IMHA) Specialist Unit and a couple have also attained the Independent Advocacy Qualification (IAQ). (The IMHA is a mandatory qualification for the performance of the duties of an independent Mental Health Advocate as CSN is contracted to provide).
## **Objectives and Activities**
The company’s objects and principal activities are* (*since changes made at EGM on 11/09/19) to:
Promote, preserve and protect the health and well-being of vulnerable persons of any age, persons with mental health problems/mental distress, persons with physical and other disabilities, carers of such persons, persons with learning difficulties and persons with autistic spectrum disorders, particularly but not exclusively in South London.
The company's main objectives and activities for the year continued to focus on the promotion of mental health service user rights. The strategies employed to assist the charity to meet these objectives included the following:
Providing independent, user led, mental health advocacy in in-patient, community and forensic settings, and to enable user involvement in mental health services in Lambeth. Providing such services in accordance with accepted advocacy standards such as the 'Quality Standards for Advocacy Schemes' which are linked to the principles of the Advocacy Charter, 2002. (Action For Advocacy, formerly Advocacy Across London).
## **Achievements and Performance**
In-Patient, Forensic, and Community Advocacy
The main areas of charitable activity during this year have been the provision of mental health advocacy.
30 (74 during January 2019 – March 2020) new clients were seen this year by our Forensic Advocates, a further 61 (95 during January 2019 – March 2020) ongoing’ clients seen over the year dealing with 1891 (2677 January 2019 – March 2020) issues.
253 (281 January 2019 – March 2020) new clients were seen by our In-Patient & Community Advocacy Service, a further 115 (145 January – March 2019) additional ‘ongoing’ clients with a total* of 1752 (4027 January 2019 – March 2020) issues seen over the year (total new and ongoing).
Reports have been written on a quarterly basis throughout the year on work done in In-Patient and Forensic settings. Publicity is widely circulated in the relevant venues. Monitoring and Evaluation illustrate that there is a good representation of the different ethnic groups across CSN’s services and a high level of user satisfaction amongst those who have completed and returned client feedback forms. Issues in the different advocacy services include: housing, care and treatment, attitude and behaviour of staff, property, environment and facilities, Mental Health Act, and other legal issues.
As a general outcome, we expect that service users will feel more in control of their lives as a result of using our advocacy services. Each quarterly report provides more details of the issues raised, including individual client examples.
Page 4
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
## In-Patient, Forensic and Community Advocacy (continued)
The advocacy services provided by CSN continue to enjoy a high profile in Lambeth and are well respected by service users, managers, health care and other professionals. The quarterly reports are widely distributed to service providers and commissioners and feedback on mental health service provision contained therein heeded.
CSN values all feedback about its Advocacy Services and we make appropriate changes to Service provision as a result.
## Developments anticipated for 2021-22
From April 2020, CSN has become part of a consortium of advocacy providers in Lambeth which will work towards offering more ‘joined up’ advocacy services as commissioned. The lead provider for this work is Connect Lambeth, formerly ILCP (Independent Living and Carers’ Partnership). The other partners are dasl (Disability Advice Service Lambeth) and POhWER.
CSN has been successful in acquiring the Quality Performance Mark (QPM) for Advocacy and is also working with other advocacy service providers to formulate a response to the MHA White Paper.
## **Financial Review**
In spite of a challenging financial climate, the charity managed to continue to deliver services in keeping with its funding contracts throughout the year. It has done this with the support of both its staff and the volunteer trustees who sit on the Management Committee. It is noteworthy that CSN has had no inflationary uplift to its funding since April 2008: i.e. over thirteen years. This means that CSN’s funding is worth less than 70% of what it was worth in 2008-9 now and this presents significant challenges in the face of increased costs year on year. The consortium developed to deliver advocacy from April 2020 has also resulted in the need for a further 10% cost savings on our In-Patient & Community Advocacy work and funding available for the Forensic Advocacy Contract has also been reduced.
## Principal Funding Sources
The main funding source for CSN during 2020-21 has been Lambeth CCG (Clinical Commissioning Group) and Lambeth Council, joint commissioning. South London and Maudsley NHS Foundation Trust (SLaM) has also provided funding for CSN’s Forensic Advocacy Service which has assisted clients at River House Medium Secure Unit at Bethlem Royal Hospital, for Ward in the Community (low secure unit) at Lambeth Hospital and for community forensic clients.
## Investment Policy
At present, there are limited funds for long term investment, and interest rates are very low, with talk of them becoming negative in the not too distant future. It may therefore be prudent for CSN to move its funds into its bank current account to avoid losses. CSN currently has an account in COIF Charities Deposit Fund with CCLA Investment Management Ltd. Any reserves which CSN has accumulated are deposited therein. This account offers Instant Access which is felt to be necessary to ensure cash flow in unforeseen circumstances, for example when invoices are paid late.
## Reserves Policy
CSN has established that it needs somewhere in the region of £30000 as a reserve. If need be, a reserve of this size would enable CSN to discharge its statutory responsibilities in the event of a sudden withdrawal of funding, including redundancies, advance (6 months’) notice on rent. Any surplus on CSN’s unrestricted funding will be deployed in support of this contingency fund.
Page 5
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
## **Explanation of the Financial Effect of Any Significant Events that occurred during and subsequent to the period 2020-21**
There were no significant Events during the year 2020-21. Funding for the Lambeth Advocacy Service was reduced, as forementioned due to cost saving requirements of London Borough of Lambeth, no new contracts were entered into. The only financial effect of note was that for the thirteenth consecutive year, CSN had no inflationary uplift to its funding as well as about 10% cut to its funding for Lambeth Advocacy Services meaning that once again it produced a deficit budget. Due to the fact that the new Lambeth Contract is based on hours of service delivered, and due to the fact that overall there was a significant under-delivery of advocacy hours delivered against those expected, there is therefore a significant risk that funding will be reduced further going forward (during 2020-21 there was no reduction in funding due to shortfalls on hours delivered as it was recognised that the Covid-19 pandemic, resulting in the fact that staff are not going onto the wards in person has significantly reduced take up of the advocacy service which is therefore below normal levels). Should funding be reduced based on shortfall of hours delivered going forward, CSN will need to reduce the working hours of individual advocates and/or make staff redundant.
## **Principal Risks and Uncertainties facing CSN as identified by its trustees**
The key risks and uncertainties facing CSN are regarding its funding. Currently CSN has one core area of business, the provision of independent mental health advocacy, and funding for this is currently from three main statutory sources (outlined above). There is a risk that these services will be put out for tender and CSN will not be successful in winning the tenders to provide any one or all of these services.
A further area of risk is that CSN has very minimal infrastructure and management/administration: currently only one full-time member of staff. This restricts CSN’s ability to ‘grow’ in size as an organisation as without increased infrastructure, it will not be possible to sustain additional services, as CSN is likely to include in its business plan for 2021-23.
There is also a risk of CSN being unable to fulfil the requirements of its contracts for a period of time in the event of staff sickness, suspension, disciplinary issues or other circumstances where there is a sudden unexpected interruption in advocacy service. The Advocacy Cover Policy implemented in July 2017 addresses this.
From April 2020, for the first time CSN advocates are going to have to record the time they spend working with individual service users and CSN will only be paid for the advocacy hours delivered under this new contract with London Borough of Lambeth via Connect Lambeth. It is possible that this might result in changes to the levels of advocacy staffing needed by CSN and employment contracts for advocacy staff for the period commencing April 2020 have been drawn up with this in mind. Should funding be reduced based on shortfall in hours delivered this will result in commensurate reduction in hours of individual advocates who are evidencing less than their expected number of hours on the Lambeth Advocacy Service.
## **Summary of the Plans and Strategies for Managing Said Risks**
CSN will continue to develop ways of providing its services more effectively and efficiently and will pursue quality standards for its services where such standards exist (as referred to earlier, regarding the application for the QPM). It will continue to develop and build upon good relationships with staff of current funding bodies and look at ways of improving the production of reports* and the keeping of client notes and monitoring information. In the event of another organisation winning the tender to provide advocacy services which CSN currently provides, it is likely that CSN staff would be TUPE’d over to the organisation(s) which win the tender(s).
*as part of the Consortium of Advocacy Service providers from April 2020 CSN advocacy staff will be trained into POhWER’s Client Record Keeping System and will record client data thereon. This System can also be used to generate reports.
The current CSN Manager has produced a ‘Succession Plan’ document which provides necessary information for CSN to continue in the event that something happened suddenly resulting in the CSN Manager being unable to continue her/his responsibilities (such as accident or sickness) and this incapacitation was of sufficient longevity that there was a need to deploy someone to substitute for the CSN Manager on either a temporary or permanent basis.
Currently all CSN’s advocacy staff provide cover for colleagues where necessary, and the CSN Manager currently also takes on the responsibility for advocacy service provision where necessary. The CSN Advocacy Cover Policy is in place to formalise arrangements for Advocacy service cover when staff are absent.
Page 6
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
## **Summary of the Plans and Strategies for Managing Said Risks (continued)**
CSN has developed policies and procedures in line with the introduction of GDPR (General Data Protection Regulations) and has implemented a revised Financial Controls Policy, and is implementing CSN’s 2018-20 Business Plan. An Away Day is planned for 18th May to form the basis for the draft of CSN’s Business Plan 2021-23.
## **Description of the Arrangements in Place for Setting the Remuneration of CSN’s key management personnel, and any benchmarks utilised in the Process**
During 2004 CSN Management Committee initiated the evaluation of all its staff in relation to salaries. This was done by PEACe (Personnel, Employment, Advice and Conciliation Service) which forms part of LVSC (London Voluntary Service Council). This evaluation consisted of a comprehensive re-evaluation of all CSN’s staff in relation to their roles and responsibilities, job descriptions, person specifications and detailed day-to-day work with a view to identifying the range of skills and qualifications needed to carry out the necessary tasks of each post holder. As a result of this independent evaluation, CSN has worked to ensure that all staff are paid according to the findings of these evaluations.
However, recent cuts to funding have resulted in staff being paid less than previously, based on what other organisations are paying advocates. In the face of no inflationary uplift in its funding for 12 years and a further 10% cut in CSN’s funding for its main advocacy contract, it has become unsustainable to continue to pay staff significantly over the market rate for advocacy work as CSN has been doing (as a result of PEACe evaluation of advocacy roles). New staff have recently been appointed at the reduced rate and the salaries of existing staff are under review.
## **Plans for Future Periods**
The charity plans continuing the activities outlined above in the forthcoming years subject to the continuation of satisfactory funding arrangements.
## **Responsibilities of the Management Committee**
Company law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basis.
The Management Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Acts 1985 & 2006, and with the Charities Act 2006. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Members of the Management Committee
Members of the Management Committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out in page 1.
In accordance with company law, as the company's directors, we certify that: - As the directors of the company, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Page 7
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **REPORT OF THE MANAGEMENT COMMITTEE for the Year Ended 31 March 2021**
## **Independent Examiners of Accounts**
Hilary Adams Ltd were appointed as the charitable company’s Independent Examiners during the year and have expressed their willingness to continue in that capacity.
The report has been prepared in accordance with FRS 102.
Approved by the Management Committee on 27[th] July 2021 and signed on its behalf by:
Dr. Smarajit Roy, Treasurer and Director.
Page 8
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) for the Year Ended 31 March 2021**
|**Funds**
**2021**
Notes
**£**
**Incoming resources:**
Voluntary income:
Donations & grants
3
**-**
Activities for generating funds:
Investment income
**159**
**Incoming resources from**
**charitable activities:**
Other income
**-**
**Total incoming resources**
**159**
**Resources expended**
**Costs of generating funds:**
Costs of generating voluntary income
**-**
**Charitable activities**
**-**
**Total resources expended**
4
**STATEMENT OF TOTAL RECOGNISED**
**GAINS AND LOSSES**
**Net incoming resources before other**
**recognised gains**
**(net income for the year)**
**159**
**Other recognised gains**
Gain on revaluation of investments
**-**
**Net movement in funds**
**159**
Transfers between funds
**-**
Total funds brought forward
**23,384**
**Total funds carried forward**
12
**23,543**
**Unrestricted**|**Restricted**
**Funds**
**2021**
**£**
**217,171**
**-**
**-**
**217,171**
**-**
**274,443**
**274,443**
**(57,272)**
**-**
**(57,272)**
**-**
**129,335**
**72,063**|**Total**
**Funds**
**2021**
**£**
**217,171**
**159**
**-**
**217,330**
**-**
**274,443**
**274,443**
**(57,113)**
**-**
**(57,113)**
**-**
**152,719**
**95,606**|Total
Funds
2020
£
240,278
751
**-**|
|---|---|---|---|
||||241,029|
||||**-**
255,351|
||||255,351|
||||(14,322)
**-**|
||||(14,322)
**-**
167,041|
||||152,719|
Movements in funds are disclosed in Note 12 to the financial statements.
The notes form part of these financial statements
Page 9
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON (REGISTERED NUMBER: 04041867)**
## **STATEMENT OF FINANCIAL POSITION 31 March 2021**
|**Unrestricted**
**Restricted**
**funds**
**funds**
Notes
**£**
**£**
**FIXED ASSETS**
Tangible assets
9
**-**
**1,460**
**CURRENT ASSETS**
Debtors
10
**-**
**3,890**
Cash at bank and in hand
**23,543**
**76,588**
**23,543**
**80,478**
**CREDITORS**
Amounts falling due within one year
11
**-**
**(9,875)**
**NET CURRENT ASSETS**
**23,543**
**70,603**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**23,543**
**72,063**
**NET ASSETS**
**23,543**
**72,063**
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**31.3.21**
**Total**
**funds**
**£**
**1,460**
**3,890**
**100,131**
**104,021**
**(9,875)**
**94,146**
**95,606**
**95,606**
**23,543**
**72,063**
**95,606**|31.3.20
Total
funds
£
310
3,758
154,117
157,875
(5,466)|
|---|---|---|
|||152,409|
|||152,719|
|||152,719|
|||23,384
129,335|
|||152,719|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006.
The financial statements were approved by the Board of Trustees on ............................................. and were signed by:
.......................................................
Mrs Manjula Roy – Director
……………………………………………………………..
Mr Jeremy Dawes – Director
The notes form part of these financial statements
Page 10
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
## 1. **STATUTORY INFORMATION**
The Community Support Network South London is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover represents funds received on contracts.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc. 33% on cost and 20% on cost
## **Fund accounting**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectivities of the charity.
- Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.
- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy, The following specific policies are applied to particular categories of income:
- Grants are recognised when receivable;
- Investment income is included when receivable.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates:
- Costs of generating funds comprise the costs associated with both the costs of attracting the income and those of providing the facilities to generate the income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
Page 11
continued...
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
## 3. **INCOMING RESOURCES FROM ACTIVITIES TO FURTHER CHARITY'S OBJECTS**
|Health authority
Advocacy(core)
Prison Budget
Forensic
Other
Donations
Other grants
**TOTAL RESOURCES EXPENDED**
**Basis of**
**allocation**
**Costs directly**
**allocated to activities**
Staff costs and
expenses
Direct
Travel
Direct
Activity costs
Usage
**Support costs**
**allocated to activities**
Establishment costs
Floor
area
Administrative costs
Staff
Time
Fees and finance
charges
Usage
Depreciation
Usage
**Total resources**
**expended**|**Advocacy**
**(core)**
**£**
185,717
176
4,455
12,795
10,620
2,196
766|**2021**
2020
**£**
**£**
**£**
£
-
167,057
167,057
181,688
-
43,639
43,639
58,488
-
-
-
102
6,475
6,475
-|
|---|---|---|
|||-
**217,171**
**217,171**
240,278|
|||**Forensic**
**2021**
2020
**£**
**£**
£
51,575
237,292
220,317
198
374
1,473
-
4,455
1,120
3,571
16,366
15,580
2,374
12,994
14,369
-
2,196
2,138
-
766
354
**57,718**
**274,443**
255,351|
||**216,725**||
## 4. **TOTAL RESOURCES EXPENDED**
## 5. **NET INCOMING/(OUTGOING) RESOURCES**
Net resources are stated after charging:
|Depreciation - owned assets
Independent Examiners' remuneration
Directors emoluments and other benefits etc|**31.3.21**
**£**
**766**
**1,386**
**-**|31.3.20
£
354
1,386|
|---|---|---|
|||-|
Page 12
continued....
## **THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## 6. **EMPLOYEES AND DIRECTORS**
|**EMPLOYEES AND DIRECTORS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|**31.3.21**
**£**
**198,940**
**16,243**
**10,593**
**225,776**|31.3.20
£
189,281
16,109
8,750|
|||214,140|
The average monthly number of employees during the year was as follows:
|Administration
Direct|**31.3.21**
**1**
**5**
**6**|31.3.20
1
5
6|
|---|---|---|
One employee received a salary of £83,656 in the year.
## 7. **TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS**
No members of the management committee received any remuneration during the year (2020 Nil). No expenses were reimbursed during the year (2020 Nil).
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2020 Nil).
## 8.
## **TAXATION**
As a charity, Community Support Network is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
## 9. **TANGIBLE FIXED ASSETS**
|**ANGIBLE FIXED ASSETS**||
|---|---|
||**Plant and**|
||**machinery**|
||**etc**|
||**£**|
|**COST**||
|At 1 April 2020|**38,527**|
|Additions|**1,917**|
|At 31 March 2021|**40,444**|
|**DEPRECIATION**||
|At 1 April 2020|**38,217**|
|Charge for year|**767**|
|At 31 March 2021|**38,984**|
|**NET BOOK VALUE**||
|At 31 March 2021|**1,460**|
|At 31 March 2020|310|
Page 13
continued...
**THE COMMUNITY SUPPORT NETWORK SOUTH LONDON**
## **NOTES TO THE FINANCIAL STATEMENTS – continued for the Year Ended 31 March 2021**
## 10. **DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
11.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors|**31.3.21**
**£**
**3,890**
**31.3.21**
**£**
**6,756**
**3,119**
**9,875**|31.3.20
£
3,758
31.3.20
£
4,080
1,386|
|---|---|---|
|||5,466|
## 12. **MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|**Unrestricted funds**
Core
**Restricted funds**
SLaM Forensic Advocacy
Advocacy(core)
Designated fund
Depreciation reserve
**TOTAL FUNDS**|**At 1.4.20**
**Net**
**movement**
**in funds**
**Transfers**
**between**
**funds**
**At 31.3.21**
**£**
**£**
**£**
**£**
**23,384**
**159**
**-**
**23,543**
**23,384**
**159**
**-**
**23,543**
**-**
**(13,612)**
**13,612**
**-**
**125,825**
**(43,660)**
**(14,762)**
**67,403**
**3,200**
**-**
**-**
**3,200**
**310**
**-**
**1,150**
**1,460**
**129,335**
**(57,272)**
**-**
**72,063**
**152,719**
**(57,113)**
**-**
**95,606**|||
||||**23,543**
**-**
**67,403**
**3,200**
**1,460**|
||||**72,063**|
||||**95,606**|
Net movement in funds, included in the above are as follows:
|**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**Unrestricted funds**
Core
**159**
**-**
**159**
**-**
**Restricted funds**
Advocacy(core)
**173,065**
**(216,725)**
SLaM Forensic Advocacy
**44,106**
**(57,718)**
**217,171**
**(274,443)**
**TOTAL FUNDS**
**217,330**
**(274,443)**|**Movement**
**in funds**
**£**
**159**
**159**
**(43,660)**
**(13,612)**
**(57,272)**
**(57,113)**|
|---|---|
Page 14
## **CHARTERED ACCOUNTANTS' INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF COMMUNITY SUPPORT NETWORK LONDON**
We report on the accounts of the company for the year ended 31 March 2021, which are set out on pages 8 to 13.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to our attention.
## **Basis of independent examiner’s report**
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with our examination, no matter has come to our attention:
- (1) which gives us reasonable cause to believe that in any material respect the requirements: • to keep accounting records; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Hilary Adams Ltd Chartered Accountants 158 High Street Herne Bay Kent CT6 5NP
Date: .............................................
This page does not form part of the statutory financial statements
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