Company registration number: 04155890 Charity registration number: 1085498
## The Helpful Bureau
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2022
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
## **The Helpful Bureau**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7 to 8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 19|
## **The Helpful Bureau**
## **Reference and Administrative Details**
**Trustees** John Fox Yvonne Payne Elizabeth Newby Margaret Bowen **Secretary** Margaret Bowen **Senior Management Team** Irene Smith, Manager, from 19/07/2021 **Charity Registration Number** 1085498 **Company Registration Number** 04155890 **Registered Office** Carnegie Civic and Community Centre Warren Avenue Stapleford Nottingham NG9 8EY **Independent Examiner** John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
## **The Helpful Bureau**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: John Fox Yvonne Payne Elizabeth Newby Margaret Bowen
Robert Brighton (resigned 30 April 2022) Leanne Burnett-Kerry (resigned 3 May 2022) Lloyd Mason (resigned 6 December 2021)
## **Structure, governance and management**
## _**Nature of governing document**_
Memorandum and Articles of Association incorporated 7 February 2001 as amended by special resolutions dated 01 November 2004 and 22 September 2006. Certificate of incorporation on change of name dated 20 January 2009. It has no share capital and the liability of each member in the event of winding-up is limited to £10.
## _**Recruitment and appointment of trustees**_
Applications for membership are considered at each committee meeting. Trustees are elected at the AGM.
## **Objectives and activities**
## _**Objects and aims**_
To undertake voluntary work in particular but not exclusively in the advancement of education, the promotion and protection of good health, the provision of facilities for recreation and leisure time activities in the interests of social welfare with the object of improving the conditions of life of the community and other similar charitable activities amongst those people in need thereof in Nottinghamshire and surrounding areas ("the area of benefit").
## _**Objectives, strategies and activities**_
The Helpful Bureau is a registered charity with over 40 years’ experience working in Broxtowe. Their main aim is to help older and/or disabled people live safely and independently in their own homes.
The Helpful Bureau is a registered charity and not for profit organisation. We help people to remain living safely and independently in their own homes. We work mainly with older people and those who are disabled. We offer 4 streams of work:
- Our practical services include gardening, decorating, home support and handyman service.
• Our volunteer transport scheme takes people to various appointments and social clubs. We also have a wheelchair accessible vehicle.
- Our befriending scheme, has volunteers visiting elderly in the community.
• We run various weekly social and activity groups, a two-course hot lunch and monthly day trips using our own 16 seater minibus. There is also the opportunity to book foot care. We also signpost clients to specialist services in our local area.
Page 2
## **The Helpful Bureau**
## **Trustees' Report**
## _**Public benefit**_
People are healthier:
People who access our services are able to maintain a good standard of living, thus improving quality of life. They are given peace of mind, knowing that there is help when it is needed. They feel supported and safe and this promotes well-being both physically and mentally, and prevents the need for other more costly services.
People live in vibrant and supportive communities:
Our services help our clients to feel less vulnerable in the community, providing home security and maintaining gardens mean that they are less likely to be targeted for crime. They have more pride in their surroundings and can maintain a sense of dignity.
People are encouraged and supported to access local community and social groups.
Volunteers use their experience and life skills to help with the provision of practical services, keeping them active within the community and helping us to provide a value for money service.
## People live independently for as long as possible:
We will encourage people to make the most of their later years and enable them to access the right support when they need it. We will focus on preventative services for conditions that often affect people in later life, including falls prevention, depression, arthritis etc.
We will provide practical services such as a Handyman, Gardener, Decorator and Domestic support for people who are elderly, and/or disabled to help them remain living independently in their homes. Carers are more supported and we signpost people to other services appropriate to their needs whether physical, emotional or financial.
People can access the right care and support, at the right time:
Through regular contact with our organisation, through the practical services team, we are able to highlight when a client may need additional support, act upon it immediately and signpost them to any other appropriate service.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
OUR CLIENTS We currently have 3,107 registered clients: 915 Men 2,192 Women
2,547 describe themselves as white British
84% describe themselves as having a disability or long term limiting illness
There are more clients registering who are over 75 years young and a bigger percentage are being referred by health professionals or family. We are seeing more who have memory or mental health issues.
We expanded our Home Support Service and included the North of Broxtowe. This service continues to grow. We formed our Grumpy Old Men group, which has gone from strength to strength. We relooked at our Funding strategy and increased our Trusts & Foundations Applications. We were successful in receiving funding from the Local Communites Fund from Nottinghamshire County Council for 4 years, which partly enables us to continue with our services. However, there was a reduction from the previous funding, which means more funding has been requested from Trusts and Foundations. We continue to share premises with Stapleford Town Council and provide some services in the building. We continue to maintain all our services and support to a high level to our clients.
Page 3
## **The Helpful Bureau**
## **Trustees' Report**
We have managed to secure funding to our befriending service and have been returning to Face to Face connections. Our 16 seater minibus, purchased in 2019, has been used well since July 2021, with 120 different people going on trips. Our website is now more user friendly and we also use Social Media to connect.
## **Financial review**
Whilst our income was less in 2021-22, we had income received in the previous financial year to cover the impact of COVID and also funds received in quarter 1 of 2021 for projects in 2021-22. Expenditure also increased with the appointment of a new manager and the restarting of projects, post COVID. Our financial position at the year end was good, leaving a healthy reserve.
## _**Policy on reserves**_
The charity's policy is to retain reserves equivalent to 3 months operating costs. We have also set up a reserve for our vehicles and one for future developments.
## _**Principal risks and uncertainties**_
## _Funding_
The main risks are funding cuts, cost/wage increases due to inflation and the reduction of volunteers. Volunteer drivers did not all return after COVID lockdowns, and generally recruiting volunteers has been more difficult. We advertise in free local papers and through out website and notice boards for volunteers.
We are going to set up a reserve for the cost of living increases as we are conscious that our current funding has no inflationary links and therefore will not cover any cost increases such as minimum wage which has a knock on effect to the remainder of our salary costs. We are also conscious that our clients will be particularly affected by increase in fuel costs and we will need to be cautious about increasing costs for paid services. We are grateful to all our funders and supporters and are aware that their funds are also squeezed; we will continue to look at improved efficiency in our delivery without impacting on service delivery.
Page 4
The Helpful Burea
Trustees, Report
St•temellt of Try$ttts' Ruponsibilities
The trustees (who are also the directors of The HelpfiLI Burea for the purpose5 of eompany law) are responsible
for preparing the trustee5' repKIrt and thc finan¢Èa] 5tat¢mEnts ITJ accordaTLGe wtth the United Kingdom
A¢¢ounting Standards (UtTrit¢d Kingdom Generally Accepted Aeeouoting Practice) a#d applicabl¢ law aod
regulations. The report and accounts have been prepared in accordance with the provisions in the Companies
Act 2006 relating to sma]1 ¢i)Thponies.
Company law requires the tn]stees to prepare financial 5tsterncnts for each financial year. Under company law
the tru5tee5 must not approvc the financial stat¢rnthts wi1¢55 they ar¢ 5ati5fi¢d th¢y give a tru¢ and fair vi¢w
of the stat¢ of affairs of the charitable company athd of its incomtDg resources and application of resources,
including its incA>m¢ aDd expendibJre. for that period. In prcparing th¢5¢ fan(l&l statetnents. the trusttts are
r¢quir¢d to..
select suitable accountir)g wliGi¢5 and apply th¢Tn ¢ottsist¢ntly'
observe the methods aDd principles in the Charitie5 SORP.
make judgements and ¢stirnale5 that ar¢ rca50nable and PTud¢D¢
state whether applicable UK A¢¢ounting Standards hav¢ b¢et) followel sllbjt to any materiaj d¢parth
disclosed alld explained in the fiDaDcial statements.. and
prePe the finaDciaJ slatemcnts on the going concern b8si$ unless it is ttiappropriate tts pr¢svm¢ that thr
charitablc compaTEy will ¢ontÈnue in busI¢S$.
The trust¢¢s ar¢ responsible for keeping adequate accountiD8 records that are sufficient to show and explain the
charitable compatty'5 transactions and disc105e with r¢a50nablc aGGuTrGy at any tirne thc finanGial position of the
haritabl¢ WmP8Tky and ¢Dabl¢ th¢m to ¢nsure that the fi]WLcial stateMets comply with the Companies Act
2006. They are 2Jso resFoll5ible for safeguarding the a5%ts of the chitable company 8Ad hence for tsking
reasonable steps for the prevention and detection of fraud and other irregularities.
Small companies provision ststement
This retx)rt been prepared in accordance wKth the small compalli¢s r
e underthe Compatties A 2006.
Thr atknual T¢POrt WOS
prov¢d by th¢ trust¢¢$ of the charity on
half by:
TnJst¢¢
Page 5
## **The Helpful Bureau**
## **Independent Examiner's Report to the trustees of The Helpful Bureau**
## **Independent examiner’s report to the trustees of The Helpful Bureau ('the Company')**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
......................................
John O'Brien MSc, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
05/12/2022 Date:.............................
Page 6
## **The Helpful Bureau**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total Income
**Expenditure on:**
Charitable activities
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**£**
3,750
68,501
8
72,259
(29,147)
(29,147)
43,112
(52,719)
(9,607)
87,581
77,974|**Restricted**
**£**
-
75,990
-
75,990
(139,734)
(139,734)
(63,744)
52,719
(11,025)
38,277
27,252|**Total**
**2022**
**£**
3,750
144,491
8
148,249
(168,881)
(168,881)
(20,632)
-
(20,632)
125,858
105,226|**Total**
**2021**
**£**
46,443
173,403
21|
|---|---|---|---|---|
|||||219,867|
|||||(151,191)|
|||||(151,191)|
|||||68,676
-|
|||||68,676
57,182|
|||||125,858|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 19.
The notes on pages 10 to 19 form an integral part of these financial statements. Page 7
## **The Helpful Bureau**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **These are the figures for the previous accounting period and are included for comparative purposes**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
46,443
43,086
21
89,550
(25,599)
(25,599)
63,951
(15,793)
48,158
39,423
87,581|**Restricted**
**funds**
**£**
-
130,317
-
130,317
(125,592)
(125,592)
4,725
15,793
20,518
17,759
38,277|**Total**
**2021**
**£**
46,443
173,403
21|
|---|---|---|---|
||||219,867|
||||(151,191)|
||||(151,191)|
||||68,676
-|
||||68,676
57,182|
||||125,858|
The notes on pages 10 to 19 form an integral part of these financial statements. Page 8
The Helpful Bureau
(Registration number: 04155890)
Balance Sheet as at 31 March 2022
2022
2021
Fixed auets
Tatt8ibl¢ &8sets
Current assets
Debtots
Cash at bank and Èti hand
li
13,170
15,595
12
13
2,231
92,328
3,191
108,769
94,559
111.960
Credltors: Amounts fall1£ due vllthth one yr
14
2,503
1.69
Net current assets
92,056
110,263
N¢t #ssets
105.226
125,858
Funds of the cb8rity:
Restrieted itttome
R¢stri¢ted fimds
19
27,252
38277
Utsrestricted in¢otye
Unrestricted fi]nds
77.974
87.581
Total fituds
19
105.226
125.858
For the fjnanciai year ending 31 March 2022 the ¢harity enti1 ¢xemption from audit Under ction 477
of tbe Companies Act 2006 relating to small CoMpe8.
Directtsrs, Ttsptsnsibiliti¢S'.
The members have not requir¢d the ¢hariry to obtsin an audit of its a¢coutts for the yw in question ÈEJ
cordance wtth section 476. and
The dir¢¢tors a¢knowledge their responsibilities for complying with th¢ reqUir[lents of the AL2 with respect
to a)unti8 re¢ord$ and the preparation of a¢¢ouThts.
These fitLancia] 5tstcments bayc becn prepared in accordance with the special provi$ioDS relating to companies
subject to the 5matl companies regime within Part 15 of the Cornpanies AL* 2006.
Giai 5tatemcnts on pages 7 to 19 were approved by the trustees, and authorised for issue on
John F
The not¢s on pages 10 to 19 forn) an int¢graJ partof these fin8mcial stslernetts.
Page 9
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
The Helpful Bureau 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 notes.
## **Going concern**
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Exemption from preparing a cash flow statement**
The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 10
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Motor vehicles 20% straight line IT equipment 33.33% straight line
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 11
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from companies, trusts and similar
proceeds
Grants, including capital grants;
Government grants|**Unrestricted**
**funds**
**General**
**£**
3,083
667
3,750|**Total**
**2022**
**£**
3,083
667
3,750|**Total**
**2021**
**£**
18,784
27,659|
|---|---|---|---|
||||46,443|
## **3 Income from charitable activities**
|Fundraising
Grants & donations
Fees & services
Contracts|**Unrestricted**
**funds**
**General**
**£**
1,835
-
64,706
1,960
68,501|**Restricted**
**funds**
**£**
-
75,990
-
-
75,990|**Total**
**2022**
**£**
1,835
75,990
64,706
1,960
144,491|**Total**
**2021**
**£**
781
130,317
38,951
3,354|
|---|---|---|---|---|
|||||173,403|
Page 12
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|**4**
**Grants & donations**
Aviva Crowdfunder
Broxtowe Borough Council
Groundwork UK
Local Giving
Co-op Local Community Fund
Gedling Borough Council
The Lady Hind Trust
W. G. Edwards Charitable Foundation
J. N. Derbyshire Trust
The Arnold Clark Community Fund
Nottinghamshire County Council
Stapleford Town Council
The Thomas Farr Charity
The Neighbourly Foundation
HMRC JRS
Sundry donations
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
667
2,083
3,750
**Unrestricted**
**funds**
**General**
**£**
8|**Restricted**
**funds**
**£**
1,258
12,509
1,000
500
1,366
250
2,000
1,000
2,000
1,000
43,870
3,350
5,000
-
-
887
75,990
**Total**
**2022**
**£**
8|**Total**
**£**
1,258
12,509
1,000
500
1,366
250
2,000
1,000
2,000
1,000
43,870
3,350
5,000
1,000
667
2,970|
|---|---|---|---|
||||79,740|
||||**Total**
**2021**
**£**
21|
Page 13
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **6 Expenditure on charitable activities**
|Bank charges
Communications
Equipment, repairs & renewals
Fundraising & publicity
Insurance
Legal & professional
Printing & stationery
Memberships & subscriptions
Refreshments & lunches
Rent & room hire
Activities & service providers
Staff training
Staff travel
Utilities
Vehicle expenditure
Wages, NI & pension
Volunteer expenses
General expenses
Building & garden supplies
Donations given
Garage rent
Mentoring
Volunteer driver reimbursement
Depreciation
Sundry expenditure|**Unrestricted**
**funds**
**General**
**£**
172
513
69
302
136
1,688
324
70
239
1,140
-
169
-
413
-
18,217
-
192
-
186
-
-
-
5,317
-
29,147|**Restricted**
**funds**
**£**
500
1,229
3,567
193
480
4,891
484
252
8,189
4,681
7,972
84
2,147
1,593
4,780
93,426
104
230
757
76
565
3,441
93
-
-
139,734|**Total**
**2022**
**£**
672
1,742
3,636
495
616
6,579
808
322
8,428
5,821
7,972
253
2,147
2,006
4,780
111,643
104
422
757
262
565
3,441
93
5,317
-
168,881|**Total**
**2021**
**£**
611
1,426
10,407
1,374
459
5,512
659
-
11,349
8,865
990
546
2,242
1,000
2,448
94,588
646
1,066
414
638
557
842
114
4,353
85|
|---|---|---|---|---|
|||||151,191|
## **7 Net incoming/outgoing resources**
Net (outgoing)/incoming resources for the year include:
Depreciation of fixed assets
|**2022**|**2021**|
|---|---|
|**£**|**£**|
|5,317|4,353|
Page 14
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Pension costs
Compensation payments|**2022**
**£**
110,618
1,025
-
111,643|**2021**
**£**
91,707
883
1,998|
|---|---|---|
|||94,588|
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
|The average number of employees during the year|**2022**
**No**
12|**2021**
**No**
11|
|---|---|---|
3 (2021 - 4) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,025 (2021 - £883).
During the year, the charity made redundancy and/or termination payments which totalled £Nil (2021 - £1,998).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £10,318 (2021 - £Nil).
## **9 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **10 Fees payable to independent examiner**
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
|Independent examination
Other financial services|**2022**
**£**
770
1,248
2,018|**2021**
**£**
750
1,302|
|---|---|---|
|||2,052|
Page 15
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **11 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**12 Debtors**
Trade debtors
Prepayments
Other debtors
**13 Cash and cash equivalents**
Cash on hand
Cash at bank
**14 Creditors: amounts falling due within one year**
Other creditors
Accruals|**Motor vehicles**
**£**
21,762
-
21,762
6,167
4,353
10,520
11,242
15,595|**Motor vehicles**
**£**
21,762
-
21,762
6,167
4,353
10,520
11,242
15,595|**IT equipment**
**£**
-
2,892||**Total**
**£**
21,762
2,892
24,654
6,167
5,317
11,484
13,170
15,595
**2021**
**£**
80
2,512
599|
|---|---|---|---|---|---|
||21,762||2,892|||
||6,167
4,353||-
964|||
||10,520||964|||
||11,242||1,928|||
||15,595||-|||
||||**2022**
**£**
431
973
827
2,231
**2022**
**£**
234
92,094
92,328
**2022**
**£**
1,268
1,235
2,503|||
||||||3,191|
||||||**2021**
**£**
213
108,556|
||||||108,769|
||||||**2021**
**£**
508
1,189|
||||||1,697|
Page 16
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **15 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **16 Charity status**
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
## **17 Related party transactions**
There were no related party transactions in the year.
## **18 Analysis of net assets between funds**
## **Unrestricted**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**General**
**£**
**Designated**
**£**
13,170
-
56,140
11,167
(2,503)
-
66,807
11,167
**Unrestricted**
**General**
**£**
**Designated**
**£**
15,595
-
62,516
11,167
(1,697)
-
76,414
11,167|**Restricted**
**£**
-
27,252
-
27,252
**Restricted**
**£**
-
38,277
-
38,277|**2022**
**Total funds**
**£**
13,170
94,559
(2,503)|
|---|---|---|---|
||||105,226|
||||**2021**
**Total funds**
**£**
15,595
111,960
(1,697)|
||||125,858|
Page 17
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **19 Funds**
|**Unrestricted funds**
**_General_**
General Fund
**_Designated_**
Vehicle Maintenance
Charity Development
**Total unrestricted funds**
**Restricted funds**
Joint projects
St. Helens
Befriending
Transport
Practical Services
Activities
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2021**
**£**
76,414
6,167
5,000
11,167
87,581
6,567
4,970
15,262
7,891
-
3,587
38,277
125,858|**Incoming**
**resources**
**£**
72,259
-
-
-
72,259
3,259
19,000
11,366
12,484
18,031
11,850
75,990
148,249|**Resources**
**expended**
**£**
(29,147)
-
-
-
(29,147)
(7,904)
(15,600)
(13,448)
(16,595)
(59,696)
(26,491)
(139,734)
(168,881)|**Transfers**
**£**
(52,719)
-
-
-
(52,719)
-
-
-
-
41,665
11,054
52,719
-|**Balance at**
**31 March**
**2022**
**£**
66,807
6,167
5,000|
|---|---|---|---|---|---|
||||||11,167|
||||||77,974|
||||||1,922
8,370
13,180
3,780
-
-|
||||||27,252|
||||||105,226|
The transfer from the General fund to the Practical Services and Activities funds is to cover the deficit on these activities.
The specific purposes for which the funds are to be applied are as follows:
The Voluntary Transport Fund enables the charity to offer a life line to those without their own transport and unable to access public transport by offering lifts.
The Practical Services Fund provides practical support for example gardening, decorating, odd jobs and home support.
Activities enables a variety of activities to take place on a weekly and monthly basis.
Befriending enables the charity to offer a lifeline to those who are affected by isolation and the resultant impact on their health and well-being.
St. Helens - weekly luncheon club which offers a hot 2 course meal, social interaction and activities, such as bingo, quizzes etc.
Joint projects offer The Helpful Bureau the opportunity to engage with the wider community offering services such as intergenerational crafting, IT skills and community event and awareness campaigns.
Page 18
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
_**These are the figures for the previous accounting period and are included for comparative purposes:**_
|**Unrestricted funds**
**_General_**
General Fund
**_Designated_**
Vehicle Maintenance
Charity Development
**Total unrestricted funds**
**Restricted**
Joint projects
St. Helens
Befriending
Transport
Practical Services
Activities
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2020**
**£**
39,423
-
-
-
39,423
-
-
6,200
11,559
-
-
17,759
57,182|**Incoming**
**resources**
**£**
89,550
-
-
-
89,550
12,490
30,131
29,706
13,155
29,670
15,165
130,317
219,867|**Resources**
**expended**
**£**
(25,599)
-
-
-
(25,599)
(5,923)
(25,161)
(20,644)
(16,823)
(45,463)
(11,578)
(125,592)
(151,191)|**Transfers**
**£**
(26,960)
6,167
5,000
11,167
(15,793)
-
-
-
-
15,793
-
15,793
-|**Balance at**
**31 March**
**2021**
**£**
76,414
6,167
5,000|
|---|---|---|---|---|---|
||||||11,167|
||||||87,581|
||||||6,567
4,970
15,262
7,891
-
3,587|
||||||38,277|
||||||125,858|
Page 19