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2022-07-31-accounts

GAP - A THANET COMMUNITY PROJECT

TRUSTEES' ANNUAL REPORT AND EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

GAP - A THANET COMMUNITY PROJECT

CONTENTS FOR THE YEAR ENDED 31 JULY 2022

Pages
Trustees' Annual Report 1 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 16

GAP - A THANET COMMUNITY PROJECT

Page 1

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022

The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 July 2022.

The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Registration Number

1084622

Principal Address

Queens Road Baptist Church Queens Road Broadstairs Kent CT10 1NU

Key Management Personnel

Trustees (executive committee)

Rev Dr S Cave Chair, Ex Officio Trustee Mrs J Shepherd Treasurer Mr R Bonner Mr B Watson Mr J Jervis Secretary Mr M Jupp Staff Mrs G Corker General Manager Mrs O Bull Operations Manager

Volunteers

Mrs Joan Brown Mrs Jeanette Harris

Bankers

Lloyds Bank Plc CCLA Investment Management Limited

Independent Examiner

Mr S J Wren FCCA Accountancy Matters (Kent) Limited The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA

GAP - A THANET COMMUNITY PROJECT

Page 2

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Gap – A Thanet Community Project was registered as a charity on 11 January 2001, and the charity is an unincorporated association governed by its Constitution formulated on 26 September 2000, amended 7 February 2005. Trustees are appointed by the executive committee, subject to approval at the following annual general meeting, which is normally held in November. The names of the trustees who served during the year are stated on Page 1. Trustee meetings with certain staff members and volunteers in attendance (as listed on Page 1) are held on a monthly basis, with further ad hoc meetings being called as necessary. The Trustees, General Manager and Operations Manager (the Key Management Personnel as defined by the Charity SORP) have overall responsibility for all operational activity, service quality and development, within a budget set and monitored by the board of trustees.

Gap employs five salaried staff who are all part-time; a General Manager, an Operations Manager, a Bookkeeper, a Café Manager, and a Children’s & Family Co-ordinator. There are also seven sessional workers supporting groups and activities

OBJECTIVES AND ACTIVITIES

As recorded in the constitution The Gap Project’s charity objectives are:-

‘To run a Community project which will promote and further the well-being and quality of life, relieve poverty where possible, improve family relationships and advance educational opportunities of a wide age range of people, particularly the disadvantaged and vulnerable in the Thanet community. It is based on Christian principles, non-judgemental and holistic in its purposes. In these objects it seeks to work with other agencies, both statutory and voluntary.’

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular the trustees consider how planned activities will contribute to the charity’s aims and objectives.

The Gap Project serves the deprived community of Thanet in East Kent and it is the most deprived local authority in Kent. The Project is inclusive and engages with all ages and backgrounds.

Our full weekly programme fulfils seven key areas:

  1. Families & the under 5’s - Two subsidised crèche sessions, a parent and toddler and baby focus group, home visits and parenting courses. A family Café on the first Monday of every month. Activity days during the school holidays. A yearly family camping weekend.

2. Young people - A youth group, residential and trips, partnership working with other youth organisations.

3. Older people - Friday club with a range of activities including craft, games & guest speakers. Armchair exercise classes on Mondays and Thursdays. Music Therapy group for individuals with Dementia. The groups are mainly made up of isolated and vulnerable elderly people.

4. Special needs - ‘Web’ meets twice a month in the evening for adults with learning disabilities. They enjoy physical, vocational, creative and recreational activities. We also provide many work placements in the Café and volunteering opportunities across the project for adults with special needs.

5. Education & Training-IT help - Support & advice, certificated sessions twice a week. Accessed by adults in the community especially older and vulnerable people and those isolated from technology. We also have adult literacy and numeracy classes for people who struggle in these areas.

6. Homeless - A drop-in 2 weekday afternoons, (2:30-4:30pm), offering a hot meal, shower, laundry and resettlement/addiction support in partnership with two local charities.

7. Wellbeing Café - A group where we focus on physical, emotional, social, spiritual and intellectual wellbeing. This group is diverse in age, ethnicity, gender and ability. Meets weekly on a Monday.

GAP - A THANET COMMUNITY PROJECT

Page 3

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022

There are two Social Enterprises:

1. Gap Community Café - Open Monday to Saturday 9-2pm. A popular hub located at the heart of the local community serving hot and cold food and beverages. 80% of the volunteers have additional needs or long-term health conditions.

2. Gap in the Market Shop - A shop (a company owned by the charity called Gap Project Trading Company Limited) in the high street gifting all the profits to the Gap project.

Social Investment & Contribution of Volunteers

The charity owns 5,000 (2020 - 5,000) ordinary shares of £1 each in its wholly owned subsidiary company Gap Project Trading Company Limited which is incorporated in the United Kingdom (Company Reg No. 9696909). The shares are held in the name of Stephen Cave on behalf of the charity.

The company's statutory accounts for the period ended 31 December 2021 show a profit of £24,858 with total funds of £29,858. In this financial year profits of £24,858 have been gifted to the charity.

There are 170 volunteers working in the Gap Project and a further 18 in the Gap in the Market shop. 40% of the volunteers have a learning disability or a long-term condition.

Staff offer one-to-one support when required and are often involved in advocacy, attending appointments, advice and support.

Volunteers support all the groups and activities. Many bring a wealth of skills and experience that enables the project to function with a high level of expertise.

ACHIEVEMENTS AND PERFORMANCE

Numbers reached :

75 families, 120 children 25

Families & under 5’s Young People Older People

Older People 82 – Armchair exercises 45 – Friday club & other groups Special Needs 35 Education & IT 22 – Numeracy & Literacy 10- IT Homeless 25 – 35 average daily numbers 165 – during the year Well-being 30 – 40 average weekly numbers 45 – during the year

GAP - A THANET COMMUNITY PROJECT

Page 4

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022

FINANCIAL REVIEW

Financial position

The results of the charity for the year are set out in the Financial Statements. Overall the total income for the year was £155,964 (2021 - £87,347) and expenditure was £142,749 (2021 - £108,591) giving a surplus for the year of £13,215 (2021 - deficit £21,244). We continue to prepare the accounts on an accruals basis as we feel that this better represents the financial status of the charity and gives clarity to funders.

Principal funding sources

Principal funding sources for the year were £94,132 (2021 - £74,108) grants and donations, fees and takings £61,763 (2021 - £13,233). Expenditure has supported the key objectives of providing groups, activities, and individual support for the deprived community of Thanet.

Reserves Policy and going concern

The trustees review the level of reserves periodically to ensure the charity is managed efficiently and to provide a buffer for uninterrupted services. It is their policy to maintain unrestricted funds at a level which equates to between three and six months expenditure. This provides sufficient funds to cover management, administration and running costs

DEVELOPMENT PLANS

These include:

Signed on behalf of the Board of Trustees by :

Rev Dr S Cave -Trustee

Date : 13 January 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

Page 5

GAP - A THANET COMMUNITY PROJECT

I report to the trustees on my examination of the accounts of the charity for the year ended 31 July 2022 which are set out on pages 6 to 16.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect :

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA

Date : 16 January 2023

GAP - A THANET COMMUNITY PROJECT

Page 6

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022

Unrestricted
funds
£
Notes
INCOME
Donations and grants
2
59,132
Charitable activities
3
61,763
Other trading activities
4
-
Investment income
5
69
TOTAL INCOME
120,964
EXPENDITURE
Cost of raising funds
6,449
Charitable activities
131,815
TOTAL EXPENDITURE
6
138,264
NET INCOME/(EXPENDITURE) FOR THE YEAR
BEFORE TRANSFERS
(17,300)
Transfers between funds
13
24,927
NET MOVEMENT IN FUNDS FOR THE YEAR
7,627
Balance as at 1 August 2021
61,069
BALANCE AT 31 JULY 2022
68,696
Restricted
funds
£
35,000
-
-
-
35,000
-
4,485
4,485
30,515
(24,927)
5,588
8,729
14,317
2022
2021
Total
Total
funds
funds
£
£
94,132
74,108
61,763
13,233
-
-
69
6
155,964
87,347
6,449
4,792
136,300
103,799
142,749
108,591
13,215
(21,244)
-
-
13,215
(21,244)
69,798
91,042
83,013
69,798

GAP - A THANET COMMUNITY PROJECT

Page 7

BALANCE SHEET AS AT 31 JULY 2022

Notes
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Stock
Debtors and prepayments
10
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due within one
year
11
NET ASSETS
12
Represented by:
FUNDS OF THE CHARITY
Unrestricted general fund
13
Designated fund
13
Restricted funds
13
TOTAL FUNDS
757
1,493
83,368
85,618
3,149
2022
£
544
-
544
700
2,067
81,864
84,631
15,838
82,469
83,013
68,696
-
14,317
83,013
2021
£
1,005
-
1,005
68,793
69,798
56,069
5,000
8,729
69,798

Approved and signed for issue by the Trustees on 13 January 2023.

Mrs J Shepherd - Treasurer Rev Dr S Cave - Trustee

GAP - A THANET COMMUNITY PROJECT

Page 8

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

1 ACCOUNTING POLICIES

a) Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

GAP - A Thanet Community Project meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Preparation of the accounts on a going concern basis

Due to the availability of reserves carried forward as at the end of the financial year, the trustees have a reasonable expectation that the charity has adequate resources to continue as a going concern. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

c) Income

Grants receivable - grants made to finance the activities of the Charity are credited to the statement of financial activities (SOFA) accounting in the period to which they relate.

Other income - other income, including donations, gifts and bank interest are included as they were received.

Deferred income - income received before the balance sheet date in respect of contract activities to be carried out after the balance sheet date will be reflected within deferred income on the balance sheet.

d) Expenditure

All expenditure is accounted for on an accruals basis and includes VAT where applicable. Expenditure has been included under expense categories that aggregate all costs for allocation to activities.

Charitable expenditure - comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs (costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examiners fee).

e) Depreciation of fixed assets

Tangible fixed assets costing more than £250 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life of 4 years.

GAP - A THANET COMMUNITY PROJECT

Page 9

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

1 ACCOUNTING POLICIES

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim of each restricted fund is set out in the notes to the financial statements.

No significant judgements or estimates have had to be made by the Trustees in preparing these financial statements.

GAP - A THANET COMMUNITY PROJECT

Page 10

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

2 DONATIONS AND GRANTS

Unrestricted
funds
£
Donations
Gap Project Trading Co. Ltd - Donation
24,858
Queens Road Baptist Church
7,875
Other donations
14,906
Grants :
Coronavirus Job Retention Scheme
1,493
The Thomas Wall Trust
-
The Bailey Thomas Charitable Fund
-
Kent Community Foundation
-
The National Lottery Community Fund
-
Philip & Connie Phillips Foundation
-
Thanet District Council
-
Asda Foundation
-
The Albert Hunt Trust
-
Gibbons Family Trust
-
The Henry Smith Charity
10,000
Garfield Weston Foundation
-
Colyer-Fergusson Charitable Trust
-
59,132
3
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
£
Café income
51,087
Creche
6,854
Work Placements
136
Wages recharged
-
Other fees receivable
3,686
61,763
4
OTHER TRADING ACTIVITIES
Summer Fayre
-
-
5
INVESTMENT INCOME
Bank interest receivable
69
Restricted
funds
£
-
-
-
-
-
-
4,500
9,550
4,200
5,000
1,000
7,000
-
-
3,750
-
35,000
Restricted
funds
£
-
-
-
-
-
-
-
-
-
2022
Total
funds
£
24,858
7,875
14,906
1,493
-
-
4,500
9,550
4,200
5,000
1,000
7,000
-
10,000
3,750
-
94,132
2022
Total
funds
£
51,087
6,854
136
-
3,686
61,763
-
-
69
2021
Total
funds
£
12,290
4,225
9,142
27,743
1,208
1,000
4,000
-
-
-
-
-
2,000
-
7,500
5,000
74,108
2021
Total
funds
£
10,687
1,664
-
-
882
13,233
-
-
6

GAP - A THANET COMMUNITY PROJECT

Page 11

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

6
EXPENDITURE
Unrestricted
funds
£
Cost of raising funds
Card transaction charges
275
Wages and salaries
5,766
Publicity
408
6,449
Charitable activities costs
Wages and salaries
50,500
Café costs (adjusted for stock)
25,255
Other Community Centre activities
3,454
Travel costs
98
Training
249
Repairs and renewals
1,947
Use of premises
13,650
Insurance
1,764
Licenses and permits
622
Subscriptions
1,015
Sundries
57
Depreciation
461
Support costs
Wages and salaries
22,582
Printing, Postage and stationery
2,326
Telephone
923
Bank charges
456
Coronavirus costs
-
Governance costs
Wages and salaries
5,580
AGM costs
-
Independent Examiner's fee
876
131,815
Total expenditure
138,264
Restricted
funds
£
-
-
-
-
-
3,661
321
-
503
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,485
4,485
2022
2021
Total
Total
funds
funds
£
£
275
-
5,766
4,384
408
408
6,449
4,792
50,500
47,397
25,255
5,445
7,115
2,191
419
88
249
-
2,450
601
13,650
13,650
1,764
1,695
622
588
1,015
742
57
337
461
1,201
22,582
20,930
2,326
1,276
923
818
456
139
-
1,210
5,580
4,657
-
-
876
834
136,300
103,799
142,749
108,591

GAP - A THANET COMMUNITY PROJECT

Page 12

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

7
INFORMATION REGARDING EMPLOYEES
Wages and salaries
Sub contract
Social security costs
Employer pension contributions
Employment Allowance
2022
2021
£
£
82,374
74,942
1,058
1,747
3,497
2,359
996
679
(3,497)
(2,359)
84,428
77,368

The average monthly head count was 10 (2021 - 12) staff.

The average number of employees based on full time equivalents was 4 (2021 - 4).

No employee received remuneration of more than £60,000 during the year.

No Trustees received remuneration or were reimbursed expenses during the year.

The total employee benefits (including employers national insurance) of the key management personnel of the charity were £38,340 (2021 - £30,464).

8 FIXED ASSETS

Cost
As at 1 August 2021
Additions
As at 31 July 2022
Depreciation
As at 1 August 2021
Charge for the year
As at 31 July 2022
Net book value
As at 31 July 2022
As at 31 July 2021
Fixtures &
fittings
£
4,151
-
4,151
3,634
298
3,932
219
517
& equipment
£
929
-
929
441
163
604
325
488
Computers
Total
£
5,080
-
5,080
4,075
461
4,536
544
1,005

9 INVESTMENTS

The charity owns 5,000 (2020 - 5,000) ordinary shares of £1 each in its wholly owned subsidiary company Gap Project Trading Company Limited which is incorporated in the United Kingdom (Company Reg No. 9696909). The shares are held in the name of Stephen Cave on behalf of the charity. The company's statutory accounts for the year ended 31 December 2021 show a profit of £24,858 (31.12.20 - £12,290) with total funds of £29,858 (31.12.20 - £17,290). As at 31 July 2022, profits of £24,858 (31.7.21 - £12,290) have been gifted to the charity.

GAP - A THANET COMMUNITY PROJECT

Page 13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

10 DEBTORS
Trade debtors
Other debtors
Accrued income
Prepayments
11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income
2022
£
252
70
-
1,171
1,493
2022
£
1,526
747
-
876
-
3,149
2021
£
802
87
-
1,178
2,067
2021
£
901
636
167
834
13,300
15,838

12 ANALYSIS OF NET ASSETS BETWEEN FUND

General
Designated
funds
funds
£
£
Fixed assets
544
-
Current assets
71,301
-
Current liabilities
(3,149)
-
Net assets as at 31 July 2022
68,696
-
ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR
General
Designated
funds
funds
£
£
Fixed assets
1,005
-
Current assets
70,902
5,000
Current liabilities
(15,838)
-
Net assets as at 31 July 2021
56,069
5,000
Restricted
funds
£
-
14,317
-
14,317
Restricted
funds
£
-
8,729
-
8,729
Total
£
544
85,618
(3,149)
83,013
Total
£
1,005
84,631
(15,838)
69,798

GAP - A THANET COMMUNITY PROJECT

Page 14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

13 MOVEMENT IN FUNDS
Restricted funds
IT fund
Homeless fund
Families and Under 5's fund
Well-being Café
Youth Work fund
Web Group fund
Music Group fund
Total Restricted funds
Designated fund
Project Development
Unrestricted general funds
Total funds
As at
1 08 2021
£
1,208
-
-
484
2,000
3,292
1,745
8,729
5,000
56,069
69,798
Income Expenditure
£
£
-
(725)
15,750
-
5,500
-
13,750
(322)
-
(181)
-
(507)
-
(2,750)
35,000
(4,485)
-
-
120,964
(138,264)
155,964
(142,749)
As at
Transfers
31 07 2022
£
£
(483)
-
(9,000)
6,750
(5,500)
-
(8,484)
5,428
(1,819)
-
(646)
2,139
1,005
-
(24,927)
14,317
(5,000)
-
29,927
68,696
-
83,013

RESTRICTED FUNDS

IT fund

A grant received last year of £1,208 from the Thomas Wall Trust to support training in IT Skills for Life, enabling people to learn skills for job searching, communication and shopping.

Homeless fund

Grants were received from The Albert Hunt Trust (£7,000) and Garfield Weston Foundation (£3,750), to support the work with adults who are homeless, insecurely housed or in financial need. Offering a shower, food, laundry and an opportunity to engage with other agencies giving resettlement/addiction support. A grant from Thanet District Council (£5,000) was given to support the food bank part of this work.

Families and Under 5's fund

A grant was received from Kent Community Foundation to support the work with Under 5s. A grant was also received from Asda to facilitate the family café.

Well-being Café

Grants were received from the Phillips Foundation (£4,200) and The National Lottery Community Fund (£9,550) to support the running of a wellbeing café for people struggling with isolation/mental health issues to meet and engage in activities together.

Youth Work fund

Remaining funds from the grant received last year from the Gibbons Family Trust were used to support the in-house activities and recreational activities for young people.

WEB Group fund

Remaining funds from the grants received in previous years were used to support activities for adults with learning disabilities.

Music Group fund

Remaining funds from the grant received last year from WG Edwards Charitable Foundation were used to support music groups for people with dementia.

GAP - A THANET COMMUNITY PROJECT

Page 15

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

RESTRICTED FUNDS - Cont'd

Transfers

The transfers from restricted funds to unrestricted funds represent the cost of running the projects and a contribution towards the costs of running the charity's core activities.

DESIGNATED FUND

Project Development

The trustees agreed that the priority in the immediate aftermath of Covid was to support core activities and that the £5,000 which had been designated for project development should be used to support the under 5s work. As funds become available, further project development activity will be considered.

MOVEMENT IN FUNDS - PREVIOUS YEAR

Restricted funds
Coronavirus fund
IT fund
Homeless fund
Community café
Under 5's fund
Wellbeing café fund
Youth Work fund
Web Group fund
Music Group fund
Total Restricted funds
Designated fund
Project Development
Unrestricted general funds
Total funds
As at
1 08 2020
£
8,900
-
-
-
1,532
1,148
-
2,292
1,745
15,617
5,000
70,425
91,042
Income Expenditure
£
£
-
(1,210)
1,208
-
7,500
-
4,000
-
-
-
-
-
2,000
-
1,000
-
-
-
15,708
(1,210)
-
-
71,639
(107,381)
87,347
(108,591)
As at
Transfers
31 07 2021
£
£
(7,690)
-
-
1,208
(7,500)
-
(4,000)
-
(1,532)
-
(664)
484
-
2,000
-
3,292
-
1,745
(21,386)
8,729
-
5,000
21,386
56,069
-
69,798

RESTRICTED FUNDS - PREVIOUS YEAR

Coronavirus fund

Funding received last year, £6,500 - Martin Lewis Charities Aid Foundation, £1,900 - Rotary Club, £3,300 - Kent Community Foundation, £1,000 - Kent County Council and donations of £350 for supporting vulnerable families during Covid-19 lockdown. The balance of these funds were used towards the running costs of the Cafe which was kept open but was running at a loss during the year.

IT fund

A grant of £1,208 was received from the Thomas Wall Trust to support training in IT Skills for Life, enabling people to learn skills for job searching, communication and shopping. Due to the pandemic, this project did not start until after the year end.

Homeless fund

Grants received from Garfield Weston Foundation (£7,500 part of total funds of £15,000 for two years from February 2020). These funds were given towards the costs of the homeless work, for adults who are homeless, insecurely housed or in financial need. Offering a shower, food, laundry, an opportunity to engage with other agencies.

GAP - A THANET COMMUNITY PROJECT

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

RESTRICTED FUNDS - PREVIOUS YEAR - Cont'd

Community Café

A grant for £4,000 was received from the National Emergencies Trust via the Kent Community Foundation COVID-19 Fund to support the reopening of the community café after pandemic restrictions were lifted. Increased costs were incurred due to extra cleaning and fewer people accommodated. The transfer to unrestricted funds is a contribution towards these costs.

Under 5's fund

The balance of funding received last year from the National Lottery Awards for All for the under 5's families which were supported remotely through the pandemic by regular phone conversations and delivery of activity packs for children.

Well-being Café

The balance of grant funding received last year to support Well-being Cafe sessions for people struggling with mental health issues to meet and engage in activities together. During lockdown we provided an online well-being course. In April 2021 we restarted the Well-being Café.

Youth Work fund

In July 2021 a grant of £2,000 was received from the Gibbons family trust to support youth activities. During the summer (August 2021 onwards) there were opportunities to meet at the park and beach. Mentoring support is given to young people who struggle with mental health problems.

WEB Group fund

The balance of grants received in the previous year to support the WEB Group for adults with special needs. Due to the Pandemic, this Group did not meet during the year and therefore the balance of funds will be used during 2021/22.

Music Group fund

A grant received last year from WG Edwards Charitable Foundation to support music groups for people with dementia. This was just about to start when Covid-19 prevented further development of this activity. This activity will take place during 2021/22.

Transfers

The transfers from restricted funds to unrestricted funds represent the cost of running the projects and a contribution towards the costs of running the charity's core activities.

DESIGNATED FUND - PREVIOUS YEAR

Project Development

The Trustees have created a designated fund to hold the £5,000 returned to it from its trading subsidiary in respect of a reduction in share capital in the company. These funds are to be used to fund new projects.

14 RELATED PARTY TRANSACTIONS

Other than receiving a donation of £24,858 (2021 - £12,290) from the charity's trading subsidiary (Gap Project Trading Company Limited), there were no transactions with related parties during the year under review or the preceding year.